This guide gives you the payment deadlines for CIS late filing penalties and tells you about your payment options.
If you are looking for guidance on how to make your monthly or quarterly Construction Industry Scheme (CIS) payments please see the section 'More useful links' at the end of this page.
On this page:
If a penalty is due, HMRC will send you a late filing penalty notice telling you how much you owe. On receipt of the penalty notice you have 30 days to either pay or appeal. Full details of how to make payment are included with the penalty notice.
Find out more about late payment penalties
When you make a payment to HMRC it is important that you use the right reference. This makes sure your payment reaches your account and that you won't get reminders after you've paid.
To pay your CIS late filing penalty you will need to use you the reference number on the penalty notice that HMRC sends you. For example, XA12345678912.
Please do not use your Accounts Office reference number to make a payment, as HMRC will not be able to identify your payment as a penalty and you will continue to receive reminders even though you have paid.
Make sure you enter your penalty reference number with no spaces between the characters or the payment could take longer to reach your account.
If you are signed up for HMRC's CIS Online for contractors service you can set up a Direct Debit to collect your CIS late filing penalty payment. HMRC recommends that you pay your CIS late filing penalty by Direct Debit. It's safe and secure, available 24 hours a day and puts you in control, making it less likely that you'll miss a payment deadline.
Find out how to pay by Direct Debit now
If you have a debit or credit card from a UK card issuer, you can pay your CIS late filing penalty online using the BillPay service provided by Santander Corporate Banking.
If you pay by credit card you will have to pay a transaction fee of 1.4 per cent.
HMRC does not accept American Express or Diners Club cards.
A BillPay payment takes three bank working days to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
Make a debit or credit card payment now (Opens new window)
Find out more about late payment penalties
You can use your bank or building society services to pay by:
To pay your CIS late filing penalty using any of these payment methods you'll need to set up the payment details with your bank. You'll need to give them:
Find out HMRC's bank account details
This is a service that has been introduced by the banking industry for sending online or telephone banking payments on the same or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
Find out more about late payment penalties
If your bank or building society offers the Bank Giro service you can make a payment at your own bank branch by cheque or cash. This is more efficient and secure than sending a payment by post.
If paying this way please:
Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
When paying by Bank Giro please only use an official HMRC payslip. HMRC payslips contain the correct HMRC bank account information and ensure payment reaches your account on time.
Find out more about late payment penalties
You can pay your CIS late filing penalty at the Post Office by cheque, cash or debit card without charge. This is more efficient and secure than sending a payment by post. If paying at the Post Office this way:
Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
Find out more about late payment penalties
HMRC recommends that you pay your CIS late filing penalty electronically using one of the methods covered in this guide. If you use the right reference number electronic payments are more efficient and secure.
If you do need to pay by post please:
Please allow at least three working days for the payment to reach HMRC. This allows for any delays in the post outside HMRC's control.
If you do not have a pre-addressed HMRC envelope please send your payment to:
HM Revenue & Customs
Bradford
BD98 1YY
HMRC only accept a postdated cheque:
HMRC have automated the way they deal with payments sent by post. So you need to send a covering letter with your post dated cheque. Otherwise HMRC won't know the cheque is postdated and will present it straight away.
Find out more about late payment penalties
Employers such as government departments and health authorities who have an account with the Government Banking Service (GBS) can pay their CIS late filing penalty using the GBS on line service. This will transfer the funds direct to HMRC's GBS bank account.
Provided you initiate payment within the time specified by GBS, HMRC will receive payment on the same day.
Please take care if you need to enter HMRC's GBS account details. If you make a mistake there may be a delay before your record is credited or your payment may not be received at all.
You will also need to provide your CIS penalty reference with your payment.
Find out more about your CIS penalty reference number
If you have made your payment electronically using one of the methods covered in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
If you send your payment by post you will need to send a letter with your payment if you want a receipt. Please don't write on your HMRC payslip as they are processed automatically.
HMRC recommends that you pay your CIS late filing penalty electronically using one of the methods covered in this guide. If you are paying by post and don't have a payslip, you should send these details with your payment:
You should use the contact details described in the 'Paying CIS late filing penalties by post' section of this guide.
Paying your CIS late filing penalty by post
Find out more about late returns and late return penalties
More about monthly returns and record keeping
