[2025] UKFTT 01284 (GRC)

Mr Shah submitted that the appellant had previously complied with their duties and that since the breach was remedied, they have continued to comply. Mr Shah referred to having been in contact with the respondent and NEST many times before gaining access to the NEST account. He submitted that the breach was unintentional and due to the difficulty in obtaining access to the NEST account, it was outside of the control of the appellant. Mr Shah submitted that the employer would suffer hardship if required to pay the £400 fixed penalty.