Having followed the steps listed at CISR90020to gain entry to view a contractor scheme and then selected View Customer from the Main Menu, the next window visible will be the ‘Scheme Details’ window. From this window you should select the ‘Penalties’ tab at the top of the window.

Late Return Penalties

A completed return (CIS300) will be expected from all active contractor schemes for each monthly return period, (a return period runs from the 6t h of one month to the 5t h of the next). These returns must reach HMRC by the 19t h of the month (the filing date) following the return period ended.

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