[2025] UKFTT 01284 (GRC)

For the respondent, Mr Nicholson submitted that the appellant had failed to provide a reasonable excuse for their non-compliance. He relied on the fact that the breach began in April 2024 and had continued for 12 months by the time payment was eventually made on 7 April 2025. He submitted that the appellant could have remedied the breach before the deadline in the UCN, which is accepted was received by the appellant. Mr Nicholson submitted that the appellant failed to act diligently and delayed in instructing a new accountant given that the contributions were unpaid from April 2024.

Mr Nicholson accepted that it is open to employers to delegate the work required to comply with their duties to others, but that such delegation does not absolve them of their obligation to comply and submitted that in this case the employer ignored their duties for a significant period. In respect of the steps taken to remedy the breach, Mr Nicholson noted that it took the accountant approximately two months to make the first contact with NEST (i.e. between being instructed in January 2024 and 1 March 2024).

Based on the evidence, Mr Nicholson submitted that the UCN and the FPN were both correctly issued and that none of the grounds amount to a reasonable excuse. He invited me to find that the fixed penalty was properly issued and that the sum of £400 is recoverable.