Daowei Han v The Pensions Regulator

Facts

The appellant, Ms Daowei Han, was an employer subject to the automatic enrolment obligations of the Pensions Act 2008. On 30 June 2025 the Pensions Regulator, having received information from NEST that pension contributions due for the period 24 February 2025 to 10 March 2025 had not been paid, issued an Unpaid Contributions Notice requiring her by 11 August 2025 to calculate the outstanding contributions, pay them, and provide specified evidence to the Regulator that payment had been made. The notice stated that documents showing payments scheduled for a future date would not suffice and that the actual date of payment was required, and warned that non-compliance could lead to a Fixed Penalty Notice. A reminder email was sent on 20 July 2025. No evidence of compliance was provided before the deadline, and on 27 August 2025 the Regulator issued a Fixed Penalty Notice imposing a penalty of £400 under section 40 of the Pensions Act 2008. The appellant sought a review, and by decision dated 30 September 2025 the Regulator confirmed the notice. She then referred the matter to the First-tier Tribunal, contending that a direct debit arrangement with NEST had been established and that the NEST portal had shown a payment "in progress" before the deadline, so that any failure lay beyond her control. The parties consented to determination on the papers.