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.


Find out how subcontractors who operate under the Construction Industry Scheme can nominate someone else to receive payments


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

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