Pay a Construction Industry Scheme (CIS) late filing penalty
By cheque through the post
You can send a cheque by post to HM Revenue and Customs (HMRC).
HMRC
Direct
BX5 5BD
You do not need to include a street name, city name or PO box with this address.
Allow 3 working days for your payment to reach HMRC.
What to include
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 14-character Construction Industry Scheme (CIS) late filing penalty reference number on the back of the cheque. This always starts with the letter ‘X’. Do not use your Accounts Office reference number.
Your payment may be delayed if you do not fill in your cheque properly.
Include the payslip HMRC sent you with the late filing penalty notice. Do not fold the payslip or cheque or fasten them together.
You can include a letter with your payment to request a receipt from HMRC.
If you do not 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