CH153150 - Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): Penalties: contents

  1. CH153200
    Failure to pay all or part of amounts due - overview
  2. CH153250
    Failure to pay all or part of amounts due - default penalty
  3. CH153300
    Failure to pay all or part of amounts due - further penalties
  4. CH153350
    Failure to pay all or part of amounts due - total penalties
  5. CH153400
    Examples
  6. CH153450
    Amounts payable under a determination or as a result of the amendment or correction of a return