Pay a Construction Industry Scheme (CIS) late filing penalty
At your bank or building society
Use the payslip HM Revenue and Customs (HMRC) sent with your late filing penalty notice.
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 14-character Construction Industry Scheme (CIS) late filing penalty payment reference number on the back of your cheque. You will find the reference number on your penalty notice. It always starts with an ‘X’.
Do not use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference.
HMRC will accept your payment on the date you make it and not the date it reaches their account.