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 or your bank.
