Accuracy of automatic enrolment information

The taxpayer was aware he was close to his 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 with them. A few months after starting employment he was emailed details of how to opt out of auto-enrolment but did not recall seeing it.

At first his employer cancelled his enrolment and the taxpayer was given fixed protection 2016. However the pension scheme provider refused to cancel his enrolment so HMRC revoked his fixed protection 2016.

The taxpayer appealed saying the enrolment information had not been given to him and in any event the information was incorrect because it identified an incorrect enrolment date.

The First-tier Tribunal agreed that the enrolment date was incorrect – it being 1 February 2017 when it should have been 17 October...