CH153000 | Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): contentsFrom HM Revenue & Customs · Compliance HandbookDetailsContents2 entriesCH153100Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): overviewCH153150Penalties for Failure to Pay on Time: Rules for specific taxes: Construction Industry Scheme (CIS): Penalties: contentsPreviousNext