Case Reference: FT/PEN/2024/0382
Pensions
Decided without a hearing
Before
JUDGE FINDLAY
Between
COMPETENT STAFF LIMITED
Appellant
and
THE PENSIONS REGULATOR
Respondent
Decision: The appeal is struck out because, under Rule 8(2)(a) of The Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, the Tribunal does not have jurisdiction in relation to the appeal
REASONS
Regulation 15(1) of the Employer Duties (Registration and Compliance Regulations) 2010 specifies a 28-day period for an employer to request the Pensions Regulator to review a Penalty Notice. There is no provision for that 28-day deadline to be extended.
Because 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.
The Appellant lodge an appeal using GRC1 form on 11 November 2024. The appeal was incomplete as it was not clear whether the appellant had a right of appeal. By Directions and an email issued on 3 December 2024 the Appellant as required to provide the “Pensions – right to appeal” form within 28 days. The Appellant did not comply. By CMD dated 24 January 2025 the Appellant was directed to provide the ”Pensions – right to appeal” form by no later than 7 February 2025. The Appellant failed to comply.
On 5 November 2024 the Respondent determined not to carry out a review.
Accordingly, neither of the conditions for an appeal to the Tribunal laid down in section 44(2) of the Pensions Act 2008 is met, and thus the Tribunal does not have the power to consider the appeal.
Signed: J Findlay Date: 9 October 2025