Guidance

Compliance checks: penalties if you do not file Construction Industry Scheme returns on time — CC/FS18b

This factsheet is about the penalties HMRC will charge if you do not file your monthly returns on time.

• From: HM Revenue & Customs
• Published: 13 October 2014
• Last updated: 8 April 2022
  Show all updates

  1. 8 April 2022

     If you need help’ section has been updated to include how to get help from HMRC if you need extra support. The section 'Our privacy policy' has been added to explain what you can expect from us when we ask for information or hold information about you.

  2. 30 April 2019

     Text relating to the 10% penalty restriction has been updated following comment in cases heard at tribunal.

  3. 18 December 2017

     Change to working out the amount of the increased penalty percentage at paragraph 'Working out the reductions for the quality of disclosure'.

  4. 10 March 2017

     Updates have been made to paragraph 'What happens if you have a reasonable excuse'.

  5. 15 October 2015

     CC/FS18b factsheet has been updated.

  6. 13 October 2014

     First published.

Documents

Penalties for failure to file returns on time — the Construction Industry Scheme (CIS) — CC/FS18b

HTML

Details

Factsheets are for guidance only and reflect HMRC’s position at the time of writing.