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.
You should pay the amount stated on the notice within 30 days, unless you make an appeal (either):
Through the HMRC online service.
In writing to HM Revenue and Customs.
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)
Bank or Building Society
CHAPS (Clearing House Automated Payment System)
Debit or corporate credit card online
Online or telephone banking when using the ‘Fast Payments’ method.
3 Working Days
Bacs (Bankers’ Automated Clearing Services)
Direct Debit (if set up on a previous occasion)
Cheque through the post
5 Working Days
Direct Debit (if you have not set one up on a previous occasion)
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’.
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:
The company name, address, and telephone number.
The penalty reference number.
The amount you are paying.
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
