Pay a Construction Industry Scheme (CIS) late filing penalty
At your bank or building society
Use the payslip HM Revenue and Customs (HMRC) sent with your late filing penalty notice.
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 14-character Construction Industry Scheme (CIS) late filing penalty payment reference number on the back of your cheque. You will find the reference number on your penalty notice. It always starts with an ‘X’.
Do not use your Accounts Office reference number. If you use the wrong reference number your payment may be delayed or used to pay a different tax bill that you owe. If your payment has paid the wrong tax bill, you can contact the HMRC employer helpline to ask for your payment to be moved.
HMRC will accept your payment on the date you make it and not the date it reaches their account.