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.

Pay employers' PAYE
How to pay PAYE and National Insurance for employers, including Construction Industry Scheme, student loan deductions, reference numbers, bank details, deadlines and payment booklets

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