Pay a Construction Industry Scheme (CIS) late filing penalty
Direct Debit
You鈥檒l need to set up a new Direct Debit through your business鈥檚 HM Revenue and Customs (HMRC) to make a single payment.
You cannot use your existing Construction Industry Scheme (CIS) monthly or quarterly Direct Debit.
You鈥檒l need the 14-character CIS late filing penalty payment reference number from your late filing penalty notice. This number always starts with an 鈥榅鈥�.
Do not use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
How much time to allow
Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you鈥檙e using the same bank details.
If you鈥檝e not used your Direct Debit for 2 years or more, check with your bank that it鈥檚 still set up.