Fresh from watching Ellie Aldridge claim gold in kite-surfing, I'm wondering whether the First Tier Tribunal is also changing tack on its approach to appeals of penalties for non-compliance with pensions auto-enrolment obligations.

Historically, the tribunal has given short shrift to employers complaining that they have not received compliance or penalty notices, dismissing appeals on the basis that, in law, there is a presumption that if the notices have been sent, then they have been received.  Although this presumption can be rebutted, this has proved a difficult hurdle to overcome with employers effectively having to prove why they haven't received it. Employers making arguments about problems with the postal service have generally been knocked back unless they can point to specific issues that they have experienced.

However, a recent spate of decisions has resulted in a distinct shift in tone with several penalties revoked on the basis that the Pensions Regulator hadn't tried hard enough to contact employers to encourage compliance. So, do those decisions indicate that the winds of change of blowing or is it a temporary blip? It's not yet clear because it's just a handful of decisions but it's certainly a breath of fresh air.

Employers wishing to challenge penalties should therefore take heart that their arguments won't necessarily fall on deaf ears.  

For help with challenging penalties, contact Lauren Broderick or Doug Mullen.