HI Health Ltd v The Pensions Regulator

The Appellant seeks to appeal against a Fixed Penalty Notice issued by the Respondent on 4 February 2026 in the sum of £400.

By case management directions, the Tribunal raised a concern that it might lack jurisdiction to entertain the appeal and directed the Appellant to provide further information and documents concerning any review undertaken by the Respondent.

In response, the Appellant completed the Tribunal's "Pensions – Right to Appeal" form. He was thereby given an opportunity to provide representations as to why the appeal should not be struck out for lack of jurisdiction pursuant to rule 8 of the Tribunal Procedure (First-tier Tribunal) (Regulatory Chamber) Rules 2009. The Appellant explained that a review application had been made to the Respondent but accepted that the Respondent had declined to carry out a review on the basis that the application had been made outside the statutory 28-day time limit. The Appellant nevertheless submitted that the Respondent's refusal correspondence should be treated as a review decision for the purposes of establishing a right of appeal.

The Appellant provided the Respondent's review outcome correspondence. In that correspondence the Respondent stated that the Appellant's review application had been received after the 28-day deadline prescribed by law. The Respondent further stated that it had determined not to carry out a review and expressly confirmed that "no review has been conducted".

The Tribunal's jurisdiction in a pension’s penalty appeal is statutory. A right of appeal arises only in the circumstances provided for by the governing legislation.

The material before the Tribunal establishes that the Appellant's application for review was made outside the statutory 28-day period and that the Respondent decided not to conduct a review. The Respondent expressly stated in its review outcome correspondence that no review had been conducted.

The Appellant submits that the Respondent's refusal to undertake a review should itself be treated as a review decision giving rise to a right of appeal. I do not accept that submission. A decision declining to undertake a review because a review application was received out of time is not the conduct of a review. The evidence before the Tribunal demonstrates that no review was undertaken.

In those circumstances, the statutory preconditions giving rise to a right of appeal have not been satisfied.

The Tribunal therefore lacks jurisdiction to determine the appeal.

Pursuant to rule 8(2)(a) of the Tribunal Procedure (First-tier Tribunal) (General Regulatory Chamber) Rules 2009, the proceedings are struck out on the basis that the Tribunal has no jurisdiction in relation to the appeal.