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HMRC internal manual

Construction Industry Scheme Reform Manual

Late Return Automatic Penalties: Reissuing a Penalty

CISR65000 Information contents

This action guide outlines how to reissue a CIS penalty you should hold one of the CISR Penalty Administrator, CISR Processor, CISR Process Manager, or CISR Pursuit Manager roles.

  • From the CIS Main Menu select the required contractor scheme and then select ‘Reissue Penalty’.

You will be taken to the ‘Scheme penalties’ window which has two panels. The upper panel lists the scheme name, AO reference and address as well as the agents name and address (where there is an agent acting). The lower panel lists all of the CIS penalties created, which from 29th October 2011 will display penalties issued under both TMA70/S98A and FA09/SCH55. For each penalty the following details will be displayed;

  • Reference - this will be the SAFE reference attached to the penalty
  • Type - indicates the type of penalty, entries being;

    • for penalties issued under TMA70/S98A , late filing or final late filing
    • for penalties issued under FA09/SCH55 this will be FP1, FP2, TGP1, or TGP2 (see CISR65050).
  • Return period - this displays the Monthly return period the penalty relates to
  • Instance - the first 2 digits (outside the brackets) relate to the penalty instance for that return. The filing date to which this penalty relates will then follow. For example, 01 (19 08 2008) would be the first penalty instance relating to the monthly return ended 05/08/08 due to be submitted to HMRC by 19/08/08. This will appear for CIS penalties issued under TMA70/S98A from 29th October 2011 this field will remain empty for CIS penalties issued under FA09/SCH55.
  • Issued Date - this will be the date of issue or the date of the last amendment of the CIS penalty. Where the penalty has been created but ‘Withheld’ this field will be empty.
  • Amount - is the current amount of the CIS penalty charged
  • Status - this is the current status of the penalty and will be issued, reissued, or vacated
  • Appeal Progress - displays the current state of any appeal made against the penalty.

On entering this window only the previous six month’s penalties are displayed, these are arranged with five CIS penalties on each page, and with further pages to view where more than five CIS penalties were issued during the last six months.

You can view all of the CIS penalties issued to the contractor scheme since registration if required, to do so;

  • select the ‘Show all Penalties’ button.

From this list choose the CIS penalty that is to be re-issued to do this;

  • select the check-box to the left of the relevant penalty.

From the drop down menu in the ‘Scheme Penalties’ panel to the right of ‘Reason for Re-issue’

  • select the reason for re-issuing the penalty. The options are;

    • Not received
    • RLS
    • Other

If you wish to re-issue the penalty notice to both the contractor and the agent (you will not be able to re-issue a penalty notice to an agent only) then;

  • Select the ‘Issue copy to agent’ checkbox

This field will be ‘greyed-out’ if there is no agent acting

  • Select the ‘Re-issue’ button, and then
  • Select [OK]

On selecting [OK] the penalty notice will be re-issued. The system will then notify SAFE to re-issue the CIS penalty to the contractor.

CISR will not re-issue a penalty against which an appeal has been logged. If you try to re-issue a penalty in this instance the system will display the message ‘a penalty cannot be re-issued where an appeal has been made’.

CISR will also warn you if the selected penalty to be re-issued is being issued for the fourth time in six months. The message displayed is ‘The selected penalty has already been re-issued 3 times in the last 6 months. Do you wish to continue?’ You then have the option to continue if you consider this appropriate, or to cancel the request. If you

  • select ‘OK’

CISR will re-issue the selected penalty but if you select ‘Cancel’ the information box will be removed and you then have the option to examine the case.

CISR will then update the outbound ‘Contact History’ record to show the request made to re-issue the penalty.