Pay a Construction Industry Scheme (CIS) late filing penalty
Direct Debit
You’ll need to set up a new Direct Debit through your business’s HM Revenue and Customs (HMRC) online account to make a single payment.
You cannot use your existing Construction Industry Scheme (CIS) monthly or quarterly Direct Debit.
You’ll need the 14-character 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.
How much time to allow
Allow 5 working days to process a Direct Debit the first time you set one up. It should take 3 working days next time if you’re using the same bank details.
If you’ve not used your Direct Debit for 2 years or more, check with your bank that it’s still set up.