First-tier Tribunal (General Regulatory Chamber)

[2025] UKFTT 01284 (GRC)

Fecha: 03-Nov-2025

The appellant’s case

The appellant’s case

17.

In the notice of appeal, the appellant states that they are challenging the decision with reference 272364731104, i.e. the EPN. The grounds of appeal however relate to the FPN.

18.

The appellant’s grounds of appeal can be summarised as follows:

(i)

The appellant’s login details for NEST were with their previous accountant and were not available to the appellant’s current accountant (the appellant’s accountant) when the UCN and the FPN were received.

(ii)

The appellant’s accountant took steps to obtain the login details, but the previous accountant was reluctant to provide them, so the appellant’s accountant contacted NEST directly, and once relevant details had been received from NEST, the unpaid contributions were immediately paid.

(iii)

The failure to pay the required contributions was not deliberate and the difficulty experienced in obtaining access to the NEST account is a reasonable excuse for the failure to pay the contributions.