Morris Aberdeen t/a Morris Roots Natural Hair v The Pensions Regulator

Facts

The appellant, Morris Aberdeen trading as Morris Roots Natural Hair, is a sole trader carrying on business at 184 Tooting High Street, London. The appellant was required to submit a re-declaration of compliance with its automatic enrolment duties within the period prescribed by the Employers' Duties (Registration and Compliance) Regulations 2010 but failed to do so. The Pensions Regulator issued a Compliance Notice dated 2 July 2025 under section 35 of the Pensions Act 2008, requiring the required steps to be taken by 12 August 2025. No steps having been taken within that period, the Regulator issued a fixed penalty notice on 28 August 2025 under section 40 of the Pensions Act 2008 in the sum of £400. The appellant sought a review on 26 September 2025, contending that it had not received the Compliance Notice: the building at 184 Tooting High Street contains several premises and had given rise to ongoing postal delivery problems, the penalty notice itself having reached the appellant only because it was delivered to a neighbouring occupier who passed it on. The Regulator upheld the penalty on 29 November 2025. The appellant referred the matter to the First-tier Tribunal, which, with the parties' consent, determined the reference on the papers.