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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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CIS: penalties: penalties raised clerically

As well as the automated fixed and tax geared penalties, Schedule 55 provides for a higher penalty to be charged at month 12 if HMRC determine the withholding of the information on the return was deliberate or deliberate and concealed.

Where the withholding of the information was deliberate but not concealed, the tax geared penalty will be the greater of 70% of any deductions shown on the return or £1500.

Where the withholding of the information was deliberate and concealed, the tax-geared penalty will be the greater of 100% of any deductions shown on the return or £3,000.

These higher behaviour based penalties are not automated. They will normally be issued manually by Compliance Teams.

More detailed information about the new Schedule 55 CIS penalties can be found in the CISR manual at CISR65050 and the Compliance Handbook at CH60000 IDMS

These penalties will not link with any other outstanding penalties and returns.