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      The reference is dismissed and the matter is remitted to the Respondent. The Fixed Penalty Notice is confirmed.
      RSPK Limited (�the Employer�) challenges a Fixed Penalty Notice issued by the Respondent (�the Regulator�) on 11 April 2023 (Notice number 132222292709).
      The Fixed Penalty Notice was issued under section 40 of the Pensions Act 2008 (�the Act�). It required the Employer to pay a penalty of �400 for failing to comply with a Compliance Notice dated 9 February 2023 that required the Employer to provide the Regulator with information in respect of automatic enrolment.
      The Regulator completed a review of the decision to impose the Fixed Penalty Notice and informed the Employer 26 April 2023 that the decision was confirmed.
      On 15 May 2023, the Employer referred to the Tribunal the Regulator�s decision to issue the Fixed Penalty Notice.
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