HMRC have announced that the Penalties and Appeals service, for The Construction Industry Scheme, has now gone live.
Details of how to access the service can be found at https://www.gov.uk/what-you-must-do-as-a-cis-contractor/file-your-monthly-returns under the heading, "If you disagree with a penalty".
The scale of penalties for late CIS returns is shown below.
How late the return is and associated penalty:-
1 day late £100
2 months late £200
6 months late £300 or 5% of the CIS deductions on the return, whichever is higher
12 months late £300 or 5% of the CIS deductions on the return, whichever is higher
For returns later than this, you may be given an additional penalty of up to £3,000 or 100% of the CIS deductions on the return, whichever is higher.
You must still file a return for the months when you made no payments to subcontractors (unless you request for your scheme to be made inactive). This is called a ‘nil notification’.