Roots & Shoots Landscaping Ltd v The Pensions Regulator

The reference is dismissed and the matter is remitted to the Respondent (“the Regulator”). The Fixed Penalty Notice (“FPN”) is confirmed. REASONS Backgound

1. This appeal has been determined without a hearing. I am satisfied that the parties have consented to the matter being determined without a hearing and I can properly determine the issues without a hearing having considered rules 2 and 32 of The Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009.

2. In this reference Roots & Shoots Landscaping Ltd (“the Employer”) challenges a FPN issued by the Regulator on 21 January 2025 (Notice number 150444577509).

3. The FPN was issued under s 40 of the (“ Pensions Act 2008 PA 2008 ”). It required the Employer to pay a penalty of £400 for failing to comply with the requirements of a Compliance Notice (“CN”) issued under s 35 of the PA 2008 dated 25 November 2024.

4. The Regulator completed a review of the decision to impose the FPN and informed the Employer on 4 February 2025 that the FPN was confirmed. The Employer referred the matter to the Tribunal on 11 February 2025. The Law

5. The appeal is concerned with the duty to give prescribed information to the Regulator under s 11 PA 2008 : a. The information to be provided to the Regulator is prescribed in the Employers’ Duties (Registration and Compliance) Regulations 2010 (“the 2010 Regulations”). It includes information about the number of workers automatically enrolled into a pension scheme, those already in a pension scheme, and those not in either category, as well as details of the pensions provider and scheme (if any). b. Regulation 3(1) of the 2010 Regulations sets the deadline for providing the information, which is five months starting from the Employer’s staging date (the date when the automatic enrolment legislation first applies to the Employer). c. Regulation 4(1) of the 2010 Regulations sets the deadline for providing the re-enrolment information, which is within five months beginning with the third anniversary of the Employer’s duties start date.

6. In the event of a contravention of the Employer’s duties or safeguards, the Regulator has the power, among others, under the PA 2008 to: a) Issue a CN specifying steps that the Employer must take (including payment of pension contributions) to remedy a contravention of the Employer’s duties or the inducement safeguard (section 35); and b) Issue a FPN in the sum of £400, in the event of a failure to comply with a CN (section 40).

7. Under s 44 of the PA 2008 a person who has been issued with a FPN may make a reference to the Tribunal provided that a review has been carried out or an application for review has been made to the Regulator. The role of the Tribunal is to make its own decision on the appropriate action for the Regulator to take, considering the evidence before it. Chronology

8. The Employer is the employer for the purposes of the “Employer Duties” under the PA 2008 .

9. The Employer’s duties start date was 15 June 2024, meaning that the first declaration date was 14 November 2024.

10. The Employer did not complete and submit its Declaration of Compliance by the required date confirming that the Employers’ Duties had been complied with by providing the prescribed information.

11. The Regulator issued a CN to the Employer on 25 November 2024 directing the Employer to declare compliance, the steps the Employer was required to take were set out in the Notice; extending the deadline for compliance to 6 January 2025. The Regulator did not receive a response to this Notice.

12. The deadline passed and no Declaration of Compliance was submitted by the deadline, so the Regulator issued a £400 FPN on 21 January 2025. The Notice directed the Employer to complete the declaration and pay the fine by 18 February 2025.

13. On 23 January 2025 the Employer completed the Declaration of Compliance.

14. On 26 January 2025 the Employer asked the Regulator to conduct a review of the decision to issue an FPN.

15. On 4 February 2025 the Regulator completed a review of the FPN and decided to uphold the original decision.

16. On 11 February 2025 the Regulator received notice of the Employer’s appeal to the Tribunal. Grounds of Appeal

17. The Notice of Appeal relies on the following grounds i) The CN was not received. ii) The underlying duties have been complied with. iii) The Employer does not have the funds to pay the FPN and the FPN is disproportionate Ground of Opposition

18. The Regulator opposes the reference and submits the appeal grounds do not amount to a reasonable excuse for the failure to comply with the requirements of the CN or indicate that the Regulator has acted unfairly in any way in respect of the FPN. Conclusions

19. I read and took account of a bundle of documents.

20. I find that the Employer’s registered office address has been used in relation to all correspondence relating to this appeal. This address was put in the Employer’s Declaration of Compliance dated 23 January 2025 and in the Notice of Appeal dated 4 February 2025.

21. I find that the CN and all correspondence was sent to the Employer’s correct registered office address. The Employer has not provided any evidence that might rebut the presumption of service. Taking into account the rebuttable presumption of service, and looking at all the evidence, I find that the CN was served on and received by the Employer.

22. I find that the Employer failed to comply with the CN by the deadline.

23. The timely provision of information to the Regulator, so it can ascertain whether an employer has complied with its duties under the is crucial to the effective operation of the automatic enrolment scheme: unless the Regulator is provided with this information, it cannot effectively secure the compliance of employers with their duties. It is for this reason that the provision of a re-declaration of compliance within a specified timeframe is a mandatory requirement. PA 2008 ,

24. The fact that the Employer otherwise complied with its duties, that nobody has suffered any losses as a result does not excuse a failure to comply.

25. I find that issuing the FPN was appropriate, unless there was a reasonable excuse for the Employer’s failure to comply with the requirements of the CN.

26. I find that the Employer did not have a reasonable excuse for failing to comply.

27. For the above reasons I am satisfied that the Employer has not provided a reasonable excuse for not complying with the CN. I determine that issuing the FPN was the appropriate action to take in this case. I remit the matter to the Regulator and confirm the FPN. No directions are necessary. Signed J Findlay Date: 10 November 2025