Adil’s Real Estate Ltd v The Pensions Regulator

Facts

The appellant, Adil's Real Estate Ltd, is an employer subject to the automatic enrolment regime overseen by the Pensions Regulator. The Regulator issued a compliance notice on 31 July 2025 under s. 35 of the Pensions Act 2008, directing the employer to file a redeclaration of compliance. No declaration of compliance was filed, and on 25 September 2025 the Regulator issued a fixed penalty notice of £400 under s. 40 of the Pensions Act 2008. The employer applied for a review, and on 14 October 2025 the Regulator maintained the penalty but extended the date for compliance to 10 November 2025. As at the date of the Regulator's response to the reference, compliance had still not been completed. The employer referred the matter to the First-tier Tribunal on 27 December 2025, contending in its notice of appeal that post had been mislaid or lost as a result of a move of business address, that there had been no intentional non-compliance, and that a penalty at this level imposed a disproportionate burden on a small company. It sought the removal of the penalty notice. The parties agreed to a paper determination, and the Tribunal considered a bundle of 125 pages without oral evidence.