The UK Rules
Pay Late Penalty

How to Pay CIS Late Filing Penalty UK

There is a penalty for the late filing of Construction Industry Scheme (CIS) monthly return. Find out how to pay a CIS late filing penalty and the different methods of payment.

Receiving a late filing penalty notice from HM Revenue and Customs means you filed your monthly CIS return late.

You should pay the amount stated on the notice within 30 days, unless you make an appeal (either):

PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom

Note: If you make an appeal in writing to HMRC remember to quote the payment reference shown on the notice and your Unique Taxpayer Reference (UTR).

Different Ways to Pay Late CIS

Weekends and UK Bank Holidays do not count as working days. Make sure the payment reaches HMRC account on the last working day before (unless using the 'Faster Payments' method or paying by debit or credit card).

You must ensure all payments reach the bank account of HM Revenue and Customs (HMRC) before the deadline date. The method you use for payment of a Construction Industry Scheme (CIS) late filing penalty will determine how much time you need to allow for clearance.

Same Day (or next day)

3 Working Days

5 Working Days

Note: According to Construction Industry Scheme (CIS) rules you can no longer pay the bill at a Post Office.

Bank Details: Online or Telephone Banking, CHAPS, Bacs

You can use CHAPS, Bacs, or Faster Payments to pay HM Revenue and Customs.

Account Name Sort Code Account Number
HMRC Shipley 08 32 10 12001020

Payment Reference Number

You will have a 14-character Construction Industry Scheme (CIS) late filing penalty reference number written on the late filing penalty notice. The number always begins with a letter 'X'.

Note: Using your Accounts Office reference number would be the wrong reference which can delay the payment.

How Long it Will Take

Online or telephone banking (using Faster Payments) usually reach HMRC account the same day or the following day. This includes weekends and bank holiday periods in the United Kingdom.

CHAPS payments should go into the HMRC account on the same working day. But, they must be made within the bank processing cut-off time. As a rule, Bacs transactions take three (3) working days to clear.

Note: Every bank has its own processing limits and processing cut-off times. Check these limits and times before planning a date to send bill payments.

Paying a CIS Penalty from Overseas

You should use these bank details if you will pay your MGD bill from an overseas account.

Account Number (IBAN) Bank Identifier Code (BIC) Account Name
GB03BARC20114783977692 BARCGB22 HMRC Shipley

The banking address for HM Revenue and Customs is:

Barclays Bank PLC
1 Churchill Place
London
United Kingdom
E14 5HP

Paying by Debit or Corporate Credit Card Online

You can pay tax online by entering your payment details into the system. There is a non-refundable fee for paying by corporate credit card. You may need to use one of the other payment methods for CIS if the card does not cover the full amount.

Use the 14-character Construction Industry Scheme (CIS) late filing penalty reference number written on the late filing penalty notice. The number always begins with a letter 'X'.

Note: HMRC will accept this kind of payment on the date it's made and not the date that it reaches their account (including bank holidays and weekends). But, you cannot pay this kind of tax bill with a personal credit card.

Paying at a Bank or Building Society

Use the payslip sent to you by HM Revenue and Customs with the CIS late filing penalty notice. Make a cheque payable to 'HM Revenue and Customs only' followed by your 14-character CIS reference number.

You must not use a payslip from your usual payment booklet. Doing so means the payment gets credited to the wrong account. In this case you may still receive further reminders to pay.

Note: HMRC will accept this kind of payment on the date it's made (Monday to Friday) and not the date that it reaches their account.

Pay CIS Late Filing Penalty by Direct Debit

You must use your business HM Revenue and Customs online account to set up a new Direct Debit for making a single payment. You will not be able to use an existing Construction Industry Scheme (CIS) monthly or quarterly Direct Debit.

Use the 14-character Construction Industry Scheme (CIS) late filing penalty reference number written on the late filing penalty notice. The number always begins with a letter 'X'.

Note: Using your Accounts Office reference number would be the wrong reference which can delay the payment.

How Long it Will Take

You should allow five (5) working days for processing for the first time you set up a Direct Debit. It should then take three (3) working days once it gets authorised as a Direct Debit through HMRC. Your bank statements will show the payment as 'HMRC NDDS'.

Note: You would be able to pay your tax bill by Direct Debit after setting up the payment system with HMRC.

Paying by Cheque (through the post)

Use this address if you send a cheque by postal methods to HM Revenue and Customs. Make it payable to 'HM Revenue and Customs only' followed by your 14-character Construction Industry Scheme (CIS) late filing penalty reference number.

HMRC
Direct
BX5 5BD

Allow three working days for the payment to reach the account at HMRC. There is no need to include a street name, city name, or a PO box.

Remember to include the payslip sent to you by HMRC. Avoid folding the payslip or the cheque or fastening them together.

If You Did Not Get a Payslip

Send your cheque along with a letter if you do not have a payslip and provide these details:

Check if HMRC Received Your Payment

Your bank or building society statement will confirm whether the payment left your account. Include a letter with a cheque payment by post if you want HMRC to send you a receipt for paying a late CIS penalty.


Pay a Construction Industry Scheme (CIS) Late Filing Penalty in United Kingdom

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