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Information about pension scheme automatic enrolment was inaccurate and opt-out notice was valid

By Mark McLaughlin, June 2022

A pension scheme automatic enrolment notice contained inaccurate information, so a valid notice of enrolment had not been ‘given’ to the appellant, such that his failure to opt out of the pension scheme within one month of the notice did not mean that a pensions lifetime allowance fixed protection cessation event had occurred and HMRC was not entitled to revoke his fixed protection 2016.

The appellant was offered a job with a firm of financial advisers (‘NFAL’). He was aware he was close to his pensions lifetime allowance limit and did not wish to become a member of his new employer’s scheme, informing them of that fact from his first job interview. The appellant signed his contract of employment on 10 September 2016 but deliberately did not sign the payroll deduction form, on the understanding this meant he would not become a member of the pension scheme. The appellant’s employment with NFAL commenced on 17 October 2016. The appellant

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