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.

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

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Construction Industry Scheme (CIS): detailed information

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Construction Industry Scheme payments

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