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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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Penalties for Failure to File on Time: Types of penalties for failure to file on time: CIS returns: Special provisions when new to CIS: Returns that can be considered for special provisions

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

The special provisions that apply where a person files their first CIS return, see CH62560 and CH62580, do not apply to earlier CIS returns that were due to be filed before November 2011, even if those returns were filed after November 2011.

It is the date on which those returns were due that is important when considering whether the person can receive the adjustments to penalties when new to CIS. For example:

Alan files his first CIS return, on time, in March 2012, but he should have filed CIS returns since January 2011. Only the fixed penalties for CIS returns due to be filed between November 2011 and March 2012 are limited to the maximum penalty of £3,000 under the special provisions. Penalties for returns that were due to be filed between January 2011 and October 2011 will be incurred under the old penalties rules, see COG914000.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

FA09/SCH55/PARA13