If you believe that you should not have been issued a notice, you can appeal.
To appeal against a notice, the first step is to apply to us for a review.
This page explains the process and what you can expect from us. We also tell you about the circumstances where a review is not likely to succeed and what you can do if you disagree with our review decision.
You can apply for a review if you have received one or more of the following notices or penalties:
You must apply within 28 days of the date of the notice.
If you apply later than 28 days you will need to tell us why. We will look at your reason for the delay and at the information you provide and decide if, in exceptional circumstances, we will consider your application for a review.
We will only accept a review application from the person or organisation that the notice was issued to, or someone authorised to act on their behalf.
We will only accept a review application if it includes an explanation of why you believe you should not have been issued the notice. If you have evidence to support what you say, include it with your application.
You may want to include:
If you are asking for a review because you cannot afford to comply with your duties, you should complete the financial hardship form (DOC, 696kb, 2 pages) and send financial information about your business, such as your most recent profit and loss account, balance sheet and details of your cash flow.
A financial hardship form can only be used when applying for a review. You can attach this completed form as a document to the online review application.
If you cannot afford to pay your penalty, contact our debt recovery team on 0345 600 2475.
We will revoke the notice if you can show that the employer duties don’t apply to you, that you did actually comply on time, or that you had a reasonable excuse for failing to comply.
Employer duties won’t apply if:
The following are examples of circumstances that might be considered a reasonable excuse:
We will check your application and decide whether to carry out a review. If we decide not to, we will write to you explaining why.
If we decide to carry out a review, we will look at the information you gave us and do one of the following with the notice:
If you don’t agree with the decision (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. You can only appeal to the tribunal against the following notices:
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.
Find out how to appeal to the tribunal.