Compliance checks: penalties if you don't file Construction Industry Scheme returns on time - CC/FS18b

This factsheet is about the penalties HM Revenue and Customs will charge if you don't file your monthly returns on time.



Factsheets are for guidance only and reflect HM Revenue and Customs position at the time of writing.

Published 13 October 2014
Last updated 18 December 2017 + show all updates
  1. Change to working out the amount of the increased penalty percentage at paragraph 'Working out the reductions for the quality of disclosure'.
  2. Updates have been made to paragraph 'What happens if you have a reasonable excuse'.
  3. CC/FS18b factsheet has been updated.
  4. First published.