It's important that you supply as much information as possible to support your claim. We will make our review decision on the evidence you provide at the time of your application. The information you provide should support the specific points you raise in your application.
You may want to include:
- letters you sent to staff
- postponement notices
- opt–in notices, opt-out notices
- records that show the date that staff were put into your pension scheme
- screen shots from your pension provider’s portal showing enrolment or payments
- bank statements showing payments
- a letter from your scheme stating when you paid contributions and the period the payments covered
- evidence of when you tried to complete the online Declaration of Compliance
- employment contracts or redundancy notices
- evidence that you have ceased trading
- documents relating to insolvency proceedings
- evidence from your PAYE scheme
If you're asking for a review because you can't 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 can't afford to pay your penalty, please contact our debt recovery team at DebtRecovery@tpr.gov.uk or 0800 169 0325.