CH62300 - Penalties for failure to file on time: Types of penalties for failure to file on time: CIS returns: Contents
| CH62320 | Overview |
| CH62340 | Initial fixed penalties |
| CH62360 | Second fixed penalties |
| CH62380 | 6 month further penalties |
| CH62400+ | 12 month further penalties |
| CH62500 | Gross payment only |
| CH62520+ | Special provisions when new to CIS |
