[2025] UKFTT 01290 (GRC)

Even if I was not satisfied that the appellant had received any of the letters of February 2024, March 2024, May 2024, 10 June 2024, or the compliance notice, I would find that the appellant should nevertheless have been aware of his employer duties. They are legal obligations, and I rely on the decision in Skewer House Taunton Ltd v The Pensions Regulator (PEN/2021/0234). I accept that this decision is not binding on me, but I regard it as persuasive. I agree with Judge Marks that a responsible employer must be aware of their duties, including the requirement to complete a declaration of compliance, even without the initial letters and the warning letter that were sent in this case. Whether or not an employer receives reminders, it is their responsibility to be aware of their statutory duties and to comply with them in a timely manner. I do not accept that the appellant was unaware of his duties, but even if he was, I do not accept that that would amount to a reasonable excuse for his non-compliance.

Aside from his assertion that he was not aware of his duties and that he did not receive correspondence sent to him, the appellant did not advance any other reasons for his non-compliance. I have rejected those assertions for the reasons set out above, and it follows that I find that the appellant has failed to provide a reasonable excuse for his non-compliance.

The reference is dismissed.