You’ll need to set up a new Direct Debit through your business’s HM Revenue and Customs ( HMRC ) online account to make a single payment. You cannot use your existing Construction Industry Scheme ( CIS ) monthly or quarterly Direct Debit. You’ll need the 14-character CIS late filing penalty payment reference number from your late filing penalty notice. This number always starts with an ‘X’. Do not use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference. How much time to allow Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details.

Approve a payment through your online bank account

You can pay your Construction Industry Scheme (CIS) late filing penalty directly using your online or mobile bank account. When you’re ready to pay, start your CIS late filing penalty payment . Select the ‘pay by bank account’ option. You’ll then be directed to sign in to your online or mobile banking account to approve your CIS late filing penalty payment. The payment is usually instant but sometimes it takes up to 2 hours to show in your account. You’ll need to have your online banking details ready to pay this way.

Make an online or telephone bank transfer

You can pay by Faster Payments, CHAPS or Bacs to HM Revenue and Customs’ ( HMRC ) account. Sort code Account number Account name 08 32 10 12001020 HMRC Shipley Reference number You’ll need to use the 14-character Construction Industry Scheme ( CIS ) late filing penalty payment reference number from your late filing penalty notice. This number always starts with an ‘X’. Do not use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference. How long it takes Payments made by Faster Payments (online or telephone banking) will usually reach HMRC on the same or next day, including weekends and bank holidays. CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times. Bacs payments usually take 3 working days. Check your bank’s transaction limits and processing times before making a payment. Overseas payments Use these details to pay from an overseas account. Account number ( IBAN ) Bank identifier code ( BIC ) Account name GB03BARC20114783977692 BARCGB22 HMRC Shipley HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

By debit or corporate credit card online

You can pay online . There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable. There’s no fee if you pay by personal debit card. You cannot pay by personal credit card. HM Revenue and Customs ( HMRC ) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches their account. If you’re unable to pay your late filing penalty in full by card, you should use another payment method like a bank transfer. Reference number You’ll need to use the 14-character Construction Industry Scheme ( CIS ) late filing penalty payment reference number from your late filing penalty notice. This number always starts with an ‘X’. Do not use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

At your bank or building society

Use the payslip HM Revenue and Customs ( HMRC ) sent with your late filing penalty notice. Do not use a payslip from your payment booklet because your payment will be credited to the wrong account and you may receive reminders to pay. 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.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs ( HMRC ). HMRC Direct BX5 5BD You do not need to include a street name, city name or PO box with this address. Allow 3 working days for your payment to reach HMRC . What to include Make your cheque payable to ‘HM Revenue and Customs only’. Write your 14-character Construction Industry Scheme ( CIS ) late filing penalty reference number on the back of the cheque. This always starts with the letter ‘X’. Do not use your Accounts Office reference number. Your payment may be delayed if you do not fill in your cheque properly. Include the payslip HMRC sent you with the late filing penalty notice. Do not fold the payslip or cheque or fasten them together. You can include a letter with your payment to request a receipt from HMRC . If you do not have a payslip Send your cheque with a letter with these details: company name address telephone number penalty reference number how much you’re paying

Check your payment has been received

You can check your bank or building society statement to confirm the payment has left your account. If paying by cheque through the post, you can include a letter with your payment to request a receipt from HM Revenue and Customs (HMRC).

Pay a Construction Industry Scheme (CIS) late filing penalty

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:

through HMRC’s online service
by writing to HMRC - quote your Unique Taxpayer Reference (UTR) and the payment reference shown on the notice

This service is also available in Welsh (Cymraeg).

Pay a late filing penalty online

You can pay online by:

approving through your bank account
Direct Debit (one-off payment)
debit or corporate credit card

Pay now

Ways to pay

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

You can no longer pay at the Post Office.

Same or next day

approve a payment through your online bank account
online or telephone banking by Faster payments or CHAPS
online by debit or corporate credit card

3 working days

Direct Debit (if you’ve set up one for HMRC before)
online or telephone banking by Bacs
at your bank or building society
by cheque through the post

5 working days

Direct Debit (if you have not 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 using online or telephone banking).

View a printable version of the whole guide

Pay a Construction Industry Scheme (CIS) late filing penalty

Overview

Pay a late filing penalty online

Ways to pay

Same or next day

3 working days

5 working days

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Pay a Construction Industry Scheme (CIS) late filing penalty

Overview

Pay a late filing penalty online

Ways to pay

Same or next day

3 working days

5 working days

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Is this page useful?

Help us improve GOV.UK

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