Automatic enrolment duties don’t apply when a company or individual are not considered an employer. You won’t have any duties if you meet one of the following criteria:
Before your staging date, you can let the Pensions Regulator know that you are exempt. This will avoid you having to register with a pension scheme and submit a declaration of compliance.
If circumstances change and you no longer meet the above criteria then you need to let the Pensions Regulator know.
More information, including the link for letting the Pensions Regulator know about your exempt status, can be found here.
HMRC has now issued the first in-year penalties notices to employers with fewer than 50 employees who missed the deadline for sending PAYE information to HMRC. Please see the News story on GOV.UK at https://www.gov.uk/government/news/pay-as-you-earn-paye-late-filing-penalties for further details.