Guidance
Compliance checks: penalties for CIS payments or returns connected to deliberate non-compliance — CC/FS96
This factsheet tells you about the penalties we may charge if we’ve issued a determination under either section 62A or 62B of the Finance Act 2004 for the Construction Industry Scheme (CIS).
Documents
Details
Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
This factsheet gives information about:
- when we may charge you a penalty
- how we work out the amount of a penalty
- how we’ll tell you about a penalty
- company officer liability
- your rights if we’re considering penalties
Updates to this page
Published 15 September 2026