D'Souza v The Pensions Regulator

Decision: The reference is dismissed and the matter is remitted to the Regulator.� The Penalty Notices are confirmed, without any further directions.

By this reference Dr D'Souza ("the Employer"), challenges an Escalating Penalty Notice (EPN) under s41, which was issued on 26 th May 2023. The escalating penalty was set at �500 per day. (An earlier FPN issued on 26 th April is outside the scope of this appeal as no review has been requested and indeed the Appellant has not sought to challenge the �400 fine issued.)

The initial FPN was issued under s. 40 of the Pensions Act 2008.� It required the Employer to pay a penalty of �400 for failing to comply with the requirements of a compliance notice (CN) issued on 27 th February 2023. The Compliance Notice was issued under s. 35 of the Pensions Act 2008. It directed the Employer to file a redeclaration of compliance by 11th April 2023, but later extended that to 25 th May 2023. No declaration followed so the EPN followed. The CN, FPN and indeed the EPN were all sent to the same address.

The parties and the Tribunal agreed that this matter was suitable for determination on the papers in accordance with rule 32 of The Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, as amended. The Tribunal considered all the evidence and submissions made by both parties.

Under s. 44 of the 2008 Act, a person who has been issued with a EPN may make a reference to the Tribunal provided an application for review has first 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, taking into account the evidence before it.� The Tribunal may confirm, vary or revoke a EPN and when it reaches a decision must remit the matter to the Regulator with such directions (if any) required to give effect to its decision.