Pensions tribunal decisions highlight need for procedural compliance

The FTT has struck out several appeals against decisions of The Pensions Regulator (TPR) because employers bringing the appeals failed to follow the correct procedure.

Hayley Goldstone, pensions litigation expert at Pinsent Masons, said: “Recent cases underscore the need for employers to ensure procedural compliance in tribunal appeals.”

Employers can appeal against TPR’s decision to issue fines for breaking the rules on providing staff with a workplace pension. TPR outlines some of the appeal outcomes to guide employers. For instance, where technical difficulties prevented employers completing an online declaration of compliance on time, appeals were dismissed where the employer could have completed the declaration in other ways or where TPR’s records showed no technical system faults.

In appeals brought by Humbi Coffee and Amba Defence Global, the tribunal’s rules required the employer to provide a copy of a written record of TPR’s decision and any statement of reasons for that decision. The employer did not include those documents when lodging a notice of appeal in both cases. The employer failed to provide them over a period of months in response to directions from the tribunal, which warned the employer that the appeal may be struck out if it did not comply with the tribunal’s directions.

In a third case, A B Blinds appealed a decision of TPR. The appeal was deemed incomplete because it was unclear whether the employer had a right of appeal. The tribunal directed the employer to complete and return a specific form confirming the right of appeal. The tribunal warned the employer that failure to do so could lead to the proceedings being struck out – and this was the outcome when the employer failed to comply.

According to TPR’s statistics, only a very small proportion of appeals against TPR’s automatic enrolment penalties - 68 out of 1,462 appeals made in the period to June 2024 - have resulted in TPR’s decision having been revoked, substituted or varied. TPR explains the right of appeal on its website, directing employers to guidance from HM Courts & Tribunals Service.  The guidance explains when and how appeals may be made and refers to the relevant time limits. This guidance has recently been updated to include a link to the appropriate Tribunal forms.

Goldstone said: “These cases also show that it is vital to meet any time deadlines. The tribunal has in the past dismissed appeals received after the 28-day time limit. If in doubt about any aspect of the appeals process, employers should consider seeking legal advice.”