Pay a Construction Industry Scheme (CIS) late filing penalty
Overview
HM Revenue and Customs (HMRC) will send you a late filing penalty notice telling you how much to pay if you鈥檝e filed your monthly return late.
You must pay within 30 days of receiving the notice, or you can appeal:
- through
- by writing to HMRC - quote your Unique Taxpayer Reference (UTR) and the payment reference shown on the notice
This service is also available in Welsh (Cymraeg).
Pay a late filing penalty online
You can pay online by:
- approving through your bank account
- Direct Debit (one-off payment)
- debit or corporate credit card
Ways to pay
Make sure you pay by the deadline. The time you need to allow depends on how you pay.
You can no longer pay at the Post Office.
Same or next day
- approve a payment through your online bank account
- online or telephone banking by Faster payments or CHAPS
- online by debit or corporate credit card
3 working days
- Direct Debit (if you鈥檝e set up one for HMRC before)
- online or telephone banking by Bacs
- at your bank or building society
- by cheque through the post
5 working days
- Direct Debit (if you have not set up one for HMRC before)
If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you鈥檙e paying by Faster Payments using online or telephone banking).