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HMRC internal manual

Compliance Handbook

Penalties for Failure to File on Time: Types of penalties for failure to file on time: CIS returns: Initial fixed penalties

This page only applies to the Construction Industry Scheme (CIS).

A person is liable to an initial fixed penalty of £100 when they fail to deliver their monthly return (CIS300) by the filing date, see CH61140.

The person becomes liable to the penalty on the penalty date, see CH61160. The penalty date is the day after the filing date. It is the date on which a person first becomes liable to a penalty for failing to file a return, see CH61180.


Philips Limited is due to file its CIS300 on 19 November 2015. This is the filing date. If Philips Limited does not file the return by the filing date, it is liable to an initial fixed penalty of £100 on 20 November 2015, the penalty date.