Payments and CIS
Please note: Construction Industry Scheme guidance from HM Revenue & Customs 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
