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CIS returns: new penalties and interest regime from 6 October 2011
Practical Law UK Legal Update 8-508-7008 (Approx. 3 pages)
CIS returns: new penalties and interest regime from 6 October 2011
by PLC Tax
The Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011 (SI 2011/2391) was made on 29 September 2011. The Order brings into effect the new penalty regime for late filing of CIS returns and the new interest regime for those penalties.
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Resource ID 8-508-7008© 2024 Thomson Reuters. All rights reserved.
Published on 03-Oct-2011
Resource Type Legal update: archive
Jurisdiction
Related Content- United Kingdom