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HMRC internal manual

Compliance Handbook

Charging penalties: recording and calculating penalties on the National Penalties Processing System (NPPS): manual penalty cases: non-registered contractors

Where you find that a contractor has not registered for CIS, they are liable to Sch55 failure to file penalties, see CH62300, for the return or returns that they should have submitted.

These have to be charged manually.

In cases where you have established liability to a 12 month failure to file and withholding information penalty, you should include this in the manual penalty notice.

Note: Do not enter the details into NPPS or the penalty will be charged twice.