CH153150 - Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): Penalties: contents

1. CH153200

   Failure to pay all or part of amounts due - overview
2. CH153250

   Failure to pay all or part of amounts due - default penalty
3. CH153300

   Failure to pay all or part of amounts due - further penalties
4. CH153350

   Failure to pay all or part of amounts due - total penalties
5. CH153400

   Examples
6. CH153450

   Amounts payable under a determination or as a result of the amendment or correction of a return