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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.

The penalty notice

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 CIS Team in Newry.

Note: the penalty notice shows the issuing office as the CIS Team in Newry because a very large proportion of contacts from the customer were about appeals and did not relate to a debt.


Updating IDMS

SAFE 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.