The PR have refused to review our appeal largely because it was made after the 28 day deadline and are pressing ahead seeking payment. (having previously accepted that PR issued letters were incorrectly addressed and were not received in good time)Declaration of compliance was late, everything else was set up and operating as required. Company has 1 full time worker (eligible)and 6 part time(Non-eligible). I had resigned myself to the appeal being unsuccessful before submitting it however, I had hoped for some mitigation on the level of penalties on the grounds that they are dispropotionate. It would seem that there is no avenue left to pursue and the overriding feeling is that this is nothing short of "State Sponsored Extortion" (that the worst loan shark would cringe at). Is anyone aware of any further avenues to explore.