CIPP Payroll: need to know 2019-20

22 November 2019

When sentenced at Brighton Magistrates’ Court on 20 November 2019, the Tiny Hearts Day Nursery was ordered to pay £8,200 for non-compliance in relation to their automatic-enrolment duties.

As previously reported in the CIPP’s News Online, the pre-school nursery and its main director, Christine Moore, failed to enrol 13 staff into a pension scheme but Moore made a false declaration to the regulator claiming that they had. In actuality, a pension scheme had been set up but no staff had actually been placed into it, which was discovered after an alert from a whistle-blower and an investigation by TPR. The Pensions Regulator (TPR) has confirmed that Judge Szagun delivered the charge, and that Mersey-side based Sulouste Ltd, who trade as the Tiny Hearts Day Nursery, was fined £4,915 for the failure, plus a victim’s surcharge of £170 and prosecution costs of £2,200. Miss Moore was ordered to pay £833 with an additional £83 victim’s surcharge. TPR’s Director of Automatic Enrolment, Darren Ryder commented

“This outcome is another clear warning to employers that they must comply with their automatic enrolment duties and ensure staff receive the pension they are entitled to.

While the vast majority of employers do the right thing, we will take action against the small number that flout the law and risk the retirements of savers.”

The result demonstrates that non-compliance with auto-enrolment legislation will result in strict punishment and have severe consequences for businesses who do not act in accordance with the law.

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Pension Schemes Newsletter 115 – November 2019 27 November 2019

The latest pension schemes newsletter has been published by HMRC’s Pension Scheme Services to provide updates to stakeholders.

The newsletter includes an important reminder that scheme administrators operating a relief at source pension scheme who did not meet the deadline of 30 September 2019 to complete their annual return information for 2018-2019 in order to receive notification of a residency status report in January 2020 will not receive that report at the start of next year. Despite this, they should still submit their 2018-2019 return as soon as possible to ensure that subsequent interim repayments are not stopped.

The contents of the 115 th edition include:

• Lifetime allowance and the 2019 to 2020 event report • Managing Pension Schemes service – giving access to Government Gateway administrators and assistants • Managing Pension Schemes service – pension practitioner IDs • Relief at Source – notification of residency status report for 2020 to 2021 • Annual allowance – members declaring their annual allowance charge on their Self-Assessment tax return.

Pension schemes newsletter 115 – November 2019

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Ombudsman confirms DWP “not open and accountable” about GMP 27 November 2019

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