Pay a Construction Industry Scheme (CIS) late filing penalty

1. Overview

HM Revenue and Customs (HMRC) will send you a late filing penalty notice telling you how much to pay if you’ve filed your monthly return late.

You must pay within 30 days of receiving the notice, or you can appeal:

Ways to pay

Make sure you pay by the deadline. The time you need to allow depends on how you pay.

Same or next day

3 working days

5 working days

  • Direct Debit (if you haven’t set up one for HMRC before)

If the deadline falls on a weekend or bank holiday, make sure your payment reaches HMRC on the last working day before it (unless you’re paying by Faster Payments).