Key Facts
- •Stamford Geomatics Ltd (Employer) challenged a £400 fixed penalty notice from The Pensions Regulator for non-compliance with an Unpaid Contributions Notice.
- •The penalty was issued under s. 40(1) of the Pensions Act 2008.
- •The Employer claimed financial difficulties as a mitigating circumstance.
- •The Employer's appeal was out of time but granted permission to proceed.
- •The case was determined on the papers.
- •The Employer failed to provide evidence supporting its claim of financial hardship.
Legal Principles
Employers have legal obligations regarding occupational pension schemes under the Pensions Act 2008.
Pensions Act 2008
The Pensions Regulator enforces employer contributions, issuing Unpaid Contributions Notices and, if necessary, Fixed Penalty Notices.
Pensions Act 2008
A person issued a Fixed Penalty Notice can appeal to the Tribunal after applying for a review by the Regulator. The Tribunal decides on appropriate action, confirming, varying, or revoking the notice and remitting the matter to the Regulator.
Pensions Act 2008, s. 44
The appellant bears the burden of proof in an appeal.
Implicit in the Tribunal's decision
Outcomes
The reference was dismissed.
The Employer failed to provide evidence of financial hardship to support their claim of mitigating circumstances.
The matter was remitted to the Regulator.
The Tribunal confirmed the Fixed Penalty Notice as the appropriate action.
The Fixed Penalty Notice was confirmed.
No reasonable excuse for non-compliance was established due to lack of evidence.