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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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CIS: penalties: penalty types

Penalty types

The CIS penalty types which can be issued to IDMS are

  • late return penalty (Section 98A penalty)
  • final penalty (Section 98A penalty)
  • CIS fixed penalty (Schedule 55 penalty)
  • CIS tax geared penalty (Schedule 55 penalty)
  • CIS fixed penalty interest (Schedule 55 penalty interest)
  • CIS tax geared penalty interest - will be displayed as CIS Tax Geared Pen Int. (Schedule 55 penalty interest)
  • contractor false declaration penalty
  • contractor providing incorrect information penalty
  • increase following Commissioners hearing penalty
  • SA Subcontractor providing incorrect information penalty
  • COTAX Subcontractor providing incorrect information penalty.

Identifying penalty types

Type of penalty IDMS Reference SAFE Reference Year Month Instance Interest indicator
             
Late return penalty 123P456789 XP000123456789123456 2008 01-12 01-12 D
Final penalty 123P456789 XP000123456789123456 2008 01-12 13 D
Fixed penalty 1 123P456789 XP000123456789123456 2011 01-12 18 D
Fixed penalty 2 123P456789 XP000123456789123456 2011 01-12 19 D
Tax geared penalty 1 123P456789 XP000123456789123456 2011 01-12 20 D
Tax geared penalty 2 123P456789 XP000123456789123456 2011 01-12 21 D
Fixed penalty interest 123P456789 XP000123456789123456 2011 01-12    
Tax geared penalty interest 123P456789 XP000123456789123456 2011 01-12    
Contractor false declaration penalty 123P456789 XP000123456789123456 2008 01-12 14 D
Contractor providing incorrect information penalty 123P456789 XP000123456789123456 2008 01-12 15 D
Increase following Commissioner’s hearing 123P456789 XP000123456789123456 2008 01-12 17 D
SA Subcontractor providing incorrect information 123P456789 XP123123456789 2008 01-12 16 D
COTAX Subcontractor providing incorrect information 123P456789 XP123123456789 2008 01-12 16 D

Identifying CIS penalties on IDMS

On the IDMS Taxpayer Information Summary screen (TIS) CIS penalties can be identified by the ‘D’ shown after the year, month and instant, for example 200802 04D.

Some further examples

Section 98A CIS penalty

201003 06D - relates to 5 July 2009, is the 6th instance of a penalty for that return period

201011 01D - relates to 5 March 2010, is the 1st instance of a penalty for that return period.

Schedule 55 CIS penalty

201107 18D - relates to 5 November 2011, is the Fixed Penalty 1 for that return period

201107 19D - relates to 5 November 2011, is the Fixed Penalty 2 for that return period

201107 20D - relates to 5 November 2011, is the Tax Geared Penalty 1 for that return period.