Construction Industry Scheme payments
Please note: paying HM Revenue & Customs guidance can be found on the GOV.UK website. We provide links to the key information below.
Construction Industry Scheme: payments to someone else
Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments
Pay a Construction Industry Scheme (CIS) late filing penalty
How to pay a CIS late filing penalty: payment reference number, online, by Bacs or CHAPS, Direct Debit, cheque, your bank or the Post Office
