CIS - Penalties and Appeals Service goes live

HMRC have announced that the Penalties and Appeals service, for The Construction Industry Scheme, has now gone live.

Details of how to access the service can be found at https://www.gov.uk/what-you-must-do-as-a-cis-contractor/file-your-monthly-returns under the heading, "If you disagree with a penalty".

The scale of penalties for late CIS returns is shown below.

How late the return is and associated penalty:-

1 day late £100
2 months late £200
6 months late £300 or 5% of the CIS deductions on the return, whichever is higher
12 months late £300 or 5% of the CIS deductions on the return, whichever is higher

For returns later than this, you may be given an additional penalty of up to £3,000 or 100% of the CIS deductions on the return, whichever is higher.

You must still file a return for the months when you made no payments to subcontractors (unless you request for your scheme to be made inactive). This is called a ‘nil notification’.

Posted byPaul ByrneinCISConstruction Industry SchemeHMRC