Pay a Construction Industry Scheme (CIS) late filing penalty

You are here

Home

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:

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).

Bank details for online or telephone banking, CHAPS, Bacs

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 reference number from your late filing penalty notice. This number always starts with an X.

Don’t 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
GB05CITI08321012001020 CITIGB2L HMRC Shipley

HMRC’s banking address is:

Citibank N A
Citigroup Centre
Canary Wharf 33
Canada Square
London E14 5LB

By debit or credit card online

You can pay online.

You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.

HM Revenue and Customs (HMRC) no longer uses BillPay. You’ll be directed to a new service to pay your tax online.

You’ll need the 14-character Construction Industry Scheme (CIS) late filing penalty reference number from your late filing penalty notice. This number always starts with an X.

Don’t use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

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.

At your bank or building society

Use the payslip HM Revenue and Customs (HMRC) sent with your late filing penalty notice.

Don’t 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’ followed by your 14-character Construction Industry Scheme (CIS) late filing penalty reference number from your penalty notice. This number always starts with an X.

Don’t 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.

At the Post Office

You can only pay up to £10,000 at a Post Office.

You can pay by debit card, cash or cheque made payable to ‘Post Office Ltd’.

Use the HM Revenue and Customs (HMRC) payslip sent with your late filing penalty notice.

Don’t use a payslip from your payment booklet because your payment will be credited to the wrong account and you may receive reminders to pay.

HMRC will accept your payment on the date you make it and not the date it reaches their account.

Direct Debit

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 can’t use your existing Construction Industry Scheme (CIS) monthly or quarterly Direct Debit.

You’ll need the 14-character CIS late filing penalty reference number from your late filing penalty notice. This number always starts with an X.

Don’t 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.

By cheque through the post

You can send a cheque by post to HM Revenue and Customs (HMRC).

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 14-character Construction Industry Scheme (CIS) late filing penalty reference number. You’ll find it on your late filing penalty notice. This always starts with an X.

Don’t use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference.

Send HM Revenue and Customs (HMRC):

  • your cheque
  • the payslip sent with the late filing penalty notice

HM Revenue and Customs
Bradford
BD98 1YY

Don’t fold the payslip or cheque or fasten them together.

If paying by post, you can include a letter with your payment to request a receipt from HMRC.

Allow 3 working days for payments to reach HMRC’s bank account.

If you don’t 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).

back to index

 

 

Made Smarter WM

Made Smarter is a national movement to drive growth amongst UK makers and advance the UK economy. Backed by world renowned businesses and the UK government, it will improve the development and adoption of emerging technologies. Making a real, everyday difference to people from the boardroom to the factory floor.

Find Out More

 

 

Looking for work, or have vacancies to fill?

 

CW Employment Solutions offers a service for job seekers and employers, recruiters and education leavers, to connect, find jobs, post vacancies and access the wealth of support measures that have been implemented across the region.

Click Here to Find out More

Client testimonials

Without the Growth Hubs help and assistance, we would never have been able to increase our sales & output and also grow our local business. With this help in purchasing new equipment we have expanded our operations and gained a new and increased customer base.

Nuneaton Roof Truss,

Over the past few years, Armstrongs has built up a fantastic relationship with Gary Thyeson from the Growth Hub. His advice on grants and funding has been really valuable to both Armstrongs and some of our clients. His knowledge of local business support has been helpful in signposting us to relevant support agencies as required. We look forward to working with Laura Delahunty moving forwards.

Armstrongs Accountancy LTD,

In the short time since first engaging with the Warwickshire Growth Hub we feel that Laura has understood our vision and has been so very supportive in linking us to the specialist teams who are now supporting us with training, finance and recruitment. A great service that every growing organisation should connect with

MES Systems Limited,

I have had an excellent experience working with Laura from the Growth Hub, from day one, she was taking detailed attention to my concerns and ideas. She was able to put me in contact with different organisations and people to find out answers to my questions and help me to solve some inquiries I was having. I feel this support definitely had a positive impact in my plans. 

 

PALACIOS LTD,

It’s been a fantastic inaugural eight months for the TalentTech Recruitment team and, although the reality of setting up and running a company can be a somewhat daunting experience, we have been extremely grateful for the superb help, advice and guidance given to us along our journey by Gavin Barnett and the team at CW Growth Hub. Gavin’s introductions to both Warwick & Coventry Universities and his wider business network have been absolutely invaluable.

TalentTech Recruitment LTD,

For many individuals out there, it is very hard to figure out ways and know which direction to go when it comes to setting up a business. The challenges of taking your idea and bringing it to life and not knowing where to go and who to speak to for advice. it can get very frustrating..

King of Saffron LTD,

This grant [which we received with the help of the Growth Hub and Coventry City Council] will really help us get on track for business growth and succeed with our vision. Personally, I would also like to thank the team for supporting me through the grant application process. You have been very approachable and attentive throughout.

Exeter Analytical (UK) Limited,

Thank you for the comprehensive and professional guidance

Burbidge & Son Ltd,

Over the years since the Growth Hub was set up we have habitually gone to our Account Manager as a one-stop shop for all business-related information.  It has been a really convenient way of finding suppliers, advisors and, on one occasion, we even asked for assistance with finding customers.  We are invited to a wide range of business events including business development workshops, Brexit roundtable discussions, seminars on various topics and have also been asked to speak at some events.  When we have needed additional information, for example, finding finance sources or help with selecti

Marchantcain Design Limited,

Thanks to CW Growth hub getting us access to grant funding we have been able to invest in the latest computer monitoring system, which will enable us to compete with the national companies within our industry.

Comrie Leisure Limited,

GET IN TOUCH

About

Part of the Government-supported growth hub network