[2025] UKFTT 01284 (GRC)

It is not clear whether the appellant accepts that they received the UCN or the FPN because the references to the correspondence are confused.

The UCN and the FPN were both sent to the appellant’s registered office address and the respondent is entitled to rely on the statutory presumptions of service unless evidence to the contrary is provided.

The appellant’s accountant did not contact NEST until 1 March 2025, which is after both the UCN and the FPN were issued. Access was provided by 24 March 2025, but the appellant could have shortened that period to 24 to 48 hours. The appellant is responsible for ensuring full and timely compliance with its legal obligations and the period of non-compliance continued from 1 April 2024 to April 2025 when the contributions were paid. The respondent gave the appellant an opportunity on 9 June 2025 to provide further information regarding when they appointed their accountant and when the accountant was instructed to act. The appellant did not respond to that correspondence and also failed to respond to a follow up communication on 20 June 2025. It is not accepted that the appellant has provided a reasonable excuse.

Subsequent compliance does not excuse or mitigate the breach in respect of which the notices were issued.

If the appellant would suffer hardship in paying the penalty, the appellant can contact the respondent to discuss what payment options are available.