SolvedDMBM524240 | CIS: penalties: penalty types
From HM Revenue & Customs · Debt Management and Banking Manual
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Penalty types
The CIS penalty types which can be issued to IDMS are
late return penalty (Section 98A penalty)
final penalty (Section 98A penalty)
CIS fixed penalty (Schedule 55 penalty)
CIS tax geared penalty (Schedule 55 penalty)
CIS fixed penalty interest (Schedule 55 penalty interest)
CIS tax geared penalty interest - will be displayed as CIS Tax Geared Pen Int. (Schedule 55 penalty interest)
contractor false declaration penalty
contractor providing incorrect information penalty
increase following Commissioners hearing penalty
SA Subcontractor providing incorrect information penalty
COTAX Subcontractor providing incorrect information penalty.
Identifying penalty types
| Type of penalty | IDMS Reference | SAFE Reference | Year | Month | Instance | Interest indicator |
|---|---|---|---|---|---|---|
| Late return penalty | 123P456789 | XP000123456789123456 | 2008 | 01-12 | 01-12 | D |
| Final penalty | 123P456789 | XP000123456789123456 | 2008 | 01-12 | 13 | D |
| Fixed penalty 1 | 123P456789 | XP000123456789123456 | 2011 | 01-12 | 18 | D |
| Fixed penalty 2 | 123P456789 | XP000123456789123456 | 2011 | 01-12 | 19 | D |
| Tax geared penalty 1 | 123P456789 | XP000123456789123456 | 2011 | 01-12 | 20 | D |
| Tax geared penalty 2 | 123P456789 | XP000123456789123456 | 2011 | 01-12 | 21 | D |
| Fixed penalty interest | 123P456789 | XP000123456789123456 | 2011 | 01-12 | ||
| Tax geared penalty interest | 123P456789 | XP000123456789123456 | 2011 | 01-12 | ||
| Contractor false declaration penalty | 123P456789 | XP000123456789123456 | 2008 | 01-12 | 14 | D |
| Contractor providing incorrect information penalty | 123P456789 | XP000123456789123456 | 2008 | 01-12 | 15 | D |
| Increase following Commissioner’s hearing | 123P456789 | XP000123456789123456 | 2008 | 01-12 | 17 | D |
| SA Subcontractor providing incorrect information | 123P456789 | XP123123456789 | 2008 | 01-12 | 16 | D |
| COTAX Subcontractor providing incorrect information | 123P456789 | XP123123456789 | 2008 | 01-12 | 16 | D |
Identifying CIS penalties on IDMS
On the IDMS Taxpayer Information Summary screen (TIS) CIS penalties can be identified by the ‘D’ shown after the year, month and instant, for example 200802 04D.
Some further examples
Section 98A CIS penalty
201003 06D - relates to 5 July 2009, is the 6th instance of a penalty for that return period
201011 01D - relates to 5 March 2010, is the 1st instance of a penalty for that return period.
Schedule 55 CIS penalty
201107 18D - relates to 5 November 2011, is the Fixed Penalty 1 for that return period
201107 19D - relates to 5 November 2011, is the Fixed Penalty 2 for that return period
201107 20D - relates to 5 November 2011, is the Tax Geared Penalty 1 for that return period.