Construction Industry Scheme: payments

Call or write to HMRC for advice on how to make Construction Industry scheme payments.

Phone

Call HMRC for advice on how to make Construction Industry Scheme payments. Have your Accounts Office reference number with you when you call.

HMRC does not take payments on this phone line.

Industrial action

Due to industrial action from 23 December 2024 to 16 May 2025, you may wait longer than usual to speak to an adviser.

If you can, you should use our online services rather than waiting to speak to us.

For example, you can check when you can expect a reply from HMRC to find out the status of your Construction Industry Scheme refund 鈥� you should only call us if the date has passed.

For technical support with online services use the online services helpdesk.

You can also find out information in your business tax account.

Telephone: 0300 200 3401

Opening times: Monday to Friday, 8am to 6pm. Closed bank holidays.

Find out about call charges

Post

Construction Industry Scheme deductions are paid through PAYE, find out more about how to pay employers鈥� PAYE.

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

HMRC
Direct
BX5 5BD
United Kingdom

Pay employers鈥� PAYE
If you cannot pay your tax bill on time

Updates to this page

Published 14 May 2025