Judge criticises tPR approach to auto-enrolment appeal

In 4 Wheeler Ltd v The Pensions Regulator [2026] UKFTT 00153 (GRC), the First Tier Tribunal struck out an employer’s appeal against a Fixed Notice Penalty imposed for failure to comply with auto-enrolment requirements. However, the Judge registered two concerns over tPR’s conduct of the case. First, he criticised tPR’s mis-statement of the applicable law in its written argument and recommended an urgent review of its standard pleadings and submissions to avoid prejudicing the fair and proper administration of justice. Secondly, the Judge said that tPR, acting as a fair-minded regulator, should discourage appellants from running fact-based appeals on the strength of written representations alone, rather than requesting a hearing. Without suitable measures being taken to protect disadvantaged appellants, the Judge said that tPR should not be surprised if Tribunals, presented with “paper determinations”, decided in appropriate cases that justice could only be done by insisting on a hearing.

A transcript of the judgment can be found here.