Angela Hutchinson T/A Coffee Bean Deli V The Pensions Regulator

1. This is a reference against a fixed penalty notice ("FPN") issued under section 40 of the Pensions Act 2008 (" the Act "). The Respondent has invited the Tribunal to strike out the reference under Rule 8(2)(a). This is on the basis that the Tribunal does not have jurisdiction because no review has been undertaken by the Respondent.

2. Under Rule 8(2) of the Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, the Tribunal "must strike out the whole or a part of the proceedings if the Tribunal - (a) does not have jurisdiction in relation to the proceedings or that part of them; and (b) does not exercise its power under rule 5(3)(k)(i) (transfer to another court or tribunal) in relation to the proceedings or that part of them" .

3. Under section 43(1) of the Pensions Act 2008 , the Respondent may review a fixed penalty and escalating penalty notice, "(a) on the written application of the person to whom the notice was issued, or (b) if the Regulator otherwise considers it appropriate". The prescribed period for a written application for a review under section 43(1) (a) is 28 days from the date of the notice. There is no provision for that 28-day deadline to be extended.

4. Under section 44 of the Pensions Act 2008 , a person can make a reference to the Tribunal in respect of the issue or amount of a penalty notice. The conditions are that the Respondent has completed a review under section 43 , or "the person to whom the notice was issued has made an application for the review of the notice under ( section 43(1) (a) and the Regulator has determined not to carry out such a review" section 44(2) (b).

5. The Respondent issued the Appellant with a Compliance Notice on 10 July 2024 and a Fixed Penalty Notice on 5 September 2024. The Appellant did not request a review of the Compliance Notice or Fixed Penalty Notice within 28 days.

6. The Appellant made a reference by way of form GRC1. which was dated 11 October 2024 stating that they disagreed with the decision as they were unaware their new accountant had not been supplying the required information.

7. As no request for a review of the Respondent's Penalty Notice was sought in time, the Respondent did not 'complete' a review of that Penalty Notice; nor did the Respondent 'determine not to carry out such a review'. The Respondent was simply not asked to conduct a review within the required timescale. Therefore, neither of the conditions for an appeal to the Tribunal laid down in section 44(2) of the Pensions Act 2008 are met.

8. The Respondent relies on the valid service and receipt of the statutory notices as the Notices were issued to the Appellant's registered address, this is the address provided by the Appellant when they completed their first Re-Declaration of Compliance on 30 August 2021. This was the last notified address provided by the Appellant and it is also the address provided by the Appellant on the GRC1.

9. The Respondent relies on section 303(6) (d) of the Pensions Act 2004 which provides that, for the purposes of s.7 of the Interpretation Act 1978 (service of documents by post), the proper address for a notice issued to an individual is that of their last known address. Therefore, a notice issued to an individual at their last known address is properly served ( Section 303(2) (c) of the Pensions Act 2004 ). In addition, Regulation 15(4) of the Employers' Duties (Registration and Compliance) Regulations 2010, provides a further presumption that states that a notice sent to the last known or notified address is received by the person to whom it was addressed.

10. By case management directions dated 06 October 2025, the Appellant was invited to provide any further information as to why the appeal should not be struck out. The Appellant has not responded and has not provided any details as to why they did not act upon the Notices sent to their registered address.

11. Therefore, the Appellant has failed to rebut the presumption of service and the conditions for an appeal to the Tribunal laid down in section 44(2) of the Pensions Act 2008 is met. The Tribunal does not have jurisdiction to consider this appeal and so they are struck out under Rule 8(2)(a). Signed Judge Dwyer Date: 22/12/2025