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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): Penalties: Failure to pay all or part of amounts due - total penalties

The overall penalties for the tax year are the total of

  • any default penalty (maximum 4%), see CH153250 
  • any 6 month further penalty - 5% on tax unpaid 6 months after the penalty date, see CH153300, and
  • any 12 month further penalty - 5% on tax unpaid 12 months after the penalty date, see CH153300.

See the example at CH153400.

FA09/SCH56/PARA5

FA09/SCH56/PARA6

FA09/SCH56/PARA7

FA09/SCH56/PARA8