• monthly returns must reach HMRC by 19th of each month.
• an automatic penalty of £100 will be charged for late returns, including ‘nil’ returns and returns due for earlier months.
• for every 50 subcontractors beyond the first 50 included on the return there will be an additional £100 penalty.
• for returns due on or after 19th October, penalties will be charged for each month that a return is late.
• at least once each year HMRC will be checking that subcontractors have met all their obligations including any contractor and/or employer obligations, within certain published limits - if not they will lose their gross payment status.

www.hmrc.gov.uk/new-cis