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HMRC internal manual

Debt Management and Banking Manual

CIS: penalties: issuing the penalty through SAFE

CIS advises SAFE on the penalty run date, around the 29th of each month, of details of penalties to be issued for the previous return period. SAFE issues a penalty notice for each new outstanding penalty.

Notice for returns due up to and including 19 May 2015

The penalty notice includes:

  • a payslip for payment showing the SAFE charge reference number
  • how to pay on the reverse
  • the CIS Helpline telephone number in case of appeal or enquiry
  • the address of the National Insurance Contributions and Employers Office in Newcastle.

Notice for returns that were due on or after 19 June 2015

Every late-filing penalty issued for contractor returns that were due on or after 19 June 2015 will be given a new Unique Penalty Identifier (UPI) that PAS will use to identify those penalties and any associated appeals. The UPI will consist of nine digits that must be used by contractors and agents as part of the online appeals process and also by HMRC to manage those penalties and appeals.

Appeals against all late-filing penalties should be made using the online Penalty Appeals Service (PAS)as this is the most efficient route. However appeals may still be submitted in writing to the National Insurance Contributions and Employers Office in Newcastle.

ETMP

Updating IDMS

ETMP will send IDMS details daily via an overnight batch (Monday to Friday except bank holidays) of:

  • any new outstanding penalty work items (but only after the expiry of the statutory 30 day appeal period)
  • any amendments to the amount due for any penalties held in IDMS
  • changes to any designatory data where there is a CIS work item on IDMS.