[2025] UKFTT 01290 (GRC)

The respondent is entitled to rely on the presumptions of service contained in section 144 of the 2008 Act and section 303(6)(d) of the Pensions Act 2004, section 7 of the Interpretation Act 1978 and regulation 15(4) of the Employers’ Duties (Registration and Compliance) Regulations 2010 (the 2010 Regulations) in the absence of any evidence to the contrary.

All correspondence, including the compliance notice and the FPN were sent to the appellant at his last known address, which is the same address as that contained in the declaration of compliance and the notice of appeal.

A mere assertion of non-receipt is not sufficient, and the appellant has failed to provide any evidence to rebut the presumption that the notices were not received.

The respondent wrote to the appellant in February 2024, March 2024, and May 2024 putting him on notice that he needed to act in respect of his automatic enrolment duties and giving the deadline by which he must comply. A warning letter was also sent on 10 June 2024. Even without the reminders and warning letter, a responsible employer should be aware of their duties.

Late or eventual compliance does not excuse the failure, and the appellant has failed to provide a reasonable excuse which justifies revoking the penalty.