CH153350 - 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.