Jurisdiction(s):
United Kingdom

Crownsway Off Licence: FTT quashes TPR fixed penalty for automatic enrolment non-compliance, accepting small employer's 'good excuse' after payroll agent's death; proportionality under Pensions Act 2008

Published on: 14 July 2025

Published by a LexisNexis Pensions expert

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Article summary

Crownsway Off Licence Ltd v The Pensions Regulator [2025] UKFTT 668 (GRC)

What are the practical implications of this case?

This decision underscores the need for a proportionate and fair approach to enforcing automatic enrolment obligations under the Pensions Act 2008 (PenA 2008). The First-tier Tribunal set aside a £400 fixed penalty notice (FPN) issued by TPR to the small employer, Crownsway Off Licence Ltd, for non-compliance with a UCN. The Tribunal accepted the breach stemmed from genuine difficulties: the payroll agent’s death and the successor’s inability to access the pension provider account. The judgment makes clear that, although TPR’s enforcement powers are strong, they are not limitless. Employers confronted with unexpected and credible operational hurdles may successfully challenge penalties where they can show a good reason for non-compliance, particularly when they are not at fault and swift compliance is not realistically achievable. The Tribunal also stressed that small firms should not be judged by unduly exacting administrative standards, especially in the absence of any evidence of wilful neglect...

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