- Withdrawal of Fixed Protection invalidated by employer's failure to provide accurate auto-enrolment information (Moan v Revenue and Customs Commissioners)
- What are the practical implications of this case?
- What was the background?
- What did the court decide?
- Case details
Pensions analysis: This was an appeal in the First Tier Tax Tribunal against HMRC's decision to revoke the appellant's Fixed Protection 2016 (Fixed Protection). The Fixed Protection was revoked due to the appellant being auto-enrolled in a registered occupational pension scheme (the Scheme) by his new employer. Due to issues with the appellant's access to work emails, he did not become aware of his enrolment until June 2017. The Scheme provider refused to refund the contributions and HMRC withdrew Fixed Protection on the basis that the opt-out notice was not delivered in time. The Tribunal found that the information provided to the appellant was incorrect, as the opt-out deadline runs from the time the correct information had been provided. Therefore, the appellant had opted out within the allowed time frame and the Fixed Protection should not have been withdrawn. Judge Poole also considered whether the information (albeit incorrect) had been 'given' as required by the Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010, SI 2010/772. Even though the email may have been missed, deleted or incorrectly filed as 'junk mail', the information was given. Had the email contained the correct details, the appellant's opt-out notification would have been out of time and HMRC would have been correct in withdrawing his Fixed Protection. Written by Emma Bradley, tax partner at VWV.
Sign in or take a trial to read the full analysis.
To continue reading this news article, as well as thousands of others like it, sign in to LexisPSL or register for a free trial