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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: Second fixed penalties

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

If the person has still not filed their monthly return (CIS300) 2 months after the penalty date, see CH61160, they are liable to a second fixed penalty of £200.


The partnership of Buchanan and Mills are due to file their CIS300 on 19 July 2014. This is the filing date. If Buchanan and Mills do not file the return by the filing date, it is liable to an initial fixed penalty of £100 on 20 July 2014, the penalty date. Buchanan and Mills will become liable to a second fixed penalty on 20 September 2014 if the CIS300 is still not filed by this date.

The person is not liable to daily penalties.