Pay a Construction Industry Scheme (CIS) late filing penalty
By debit or corporate credit card online
You can pay online.
There’s a fee if you pay by corporate credit card or corporate debit card. The fee is not refundable.
There’s no fee if you pay by personal debit card.
You cannot pay by personal credit card.
HM Revenue and Customs (HMRC) will accept your payment on the date you make it (even on bank holidays and weekends) - not the date it reaches their account.
If you’re unable to pay your late filing penalty in full by card, you should use another payment method like a bank transfer.
Reference number
You’ll need to use the 14-character Construction Industry Scheme (CIS) late filing penalty payment reference number from your late filing penalty notice. This number always starts with an ‘X’.
Do not use your Accounts Office reference number. Your payment may be delayed if you use the wrong reference.