Construction Industry Scheme (through PAYE)

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Services

• Pay employers' PAYE

  How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets.

• Pay a Construction Industry Scheme (CIS) late filing penalty

  How to pay a CIS late filing penalty: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque or your bank.

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Guidance and regulation

• Find software suppliers for the Construction Industry Scheme (CIS)
  • Guidance
  • 27 November 2025
  • HM Revenue & Customs

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Organisations

• HM Revenue
  & Customs