Many ‘director only’ companies may be completely exempt from auto enrolment duties. The Pension Regulator has now revised its procedures for claiming exemption. There is an online submission process and, apparently, email and letter notifications will no longer be processed.
‘If your company receives a letter which includes a staging date and you believe that automatic enrolment duties don’t apply to it, because they are a director only company, the employer needs to let The Pension Regulator know at https://automation.thepensionsregulator.gov.uk/notanemployer‘.
If you need assistance in this area please contact Andrew Cowe, Senior Tax Manager.