If you don’t agree with our review decision about your penalty notice (including a decision not to carry out a review) you can appeal to the General Regulatory Chamber of the First-tier Tribunal. This is an independent tribunal separate from The Pensions Regulator.
Find more information about how to appeal to the tribunal, including the notice of appeal form.
You can only appeal to the tribunal if you disagree with a review decision we have made about one of these penalty notices:
You must make the appeal to the tribunal within 28 days of the date of our review decision letter.
The appeal must be in writing.
The tribunal has said that they will not accept an appeal if you applied for a review outside the 28 day time limit, and we decided not to carry one out.
Before you appeal to the tribunal you should look at these decisions to understand what the tribunal is likely to consider:
If an employer asks for a review more than 28 days after the notice was issued, this is outside the time limit for requesting a review.
The tribunal has decided that it does not have the jurisdiction to hear an appeal about our decision not to carry out a review because the review application was made after the 28 day limit. Appeals on cases like this have been dismissed.
Our Compliance and Enforcement Quarterly Bulletin has more information on current tribunal decisions.