Pay a Construction Industry Scheme (CIS) late filing penalty

1. 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 or appeal within 30 days of receiving the notice.

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 or BillPay).


2. 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


Author: MixoBiz

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