Nirose Lebeson John Calistas Jeyaratnam (t/a RNP Service Station) v The Pensions Regulator

1. Regulation 15(1) of the Employer Duties (Registration and Compliance Regulations) 2010 specifies a 28-day period for an employer to request the Pensions Regulator to review a Penalty Notice. There is no provision for that 28-day deadline to be extended. 2. Because no request for a review of the Respondent's Penalty Notice was sought in time, the Respondent did not 'complete' a review of that Penalty Notice; nor did the Respondent 'determine not to carry out such a review'. The Respondent was simply not asked to conduct a review within the required timescale. 3. The Appellant appealed on the grounds that the Compliance Notice was not received as was sent to the wrong address. I find that the Compliance Notice was sent to the correct address as confirmed by the Appellant in the GRC1 form. I find that notification of the Compliance Notice was effective as was sent to the proper address for the Appellant and that service was valid and in accordance with the provisions of section 303 of the Pensions Act 2004 and Part 6 section 144 A of the Pensions Act 2008 . 4. Accordingly, neither of the conditions for an appeal to the Tribunal laid down in section 44(2) of the Pensions Act 2008 is met, and thus the Tribunal does not have the power to consider the appeal.