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02 October 2007
HMRC's light touch approach comes to an end at the beginning of October with regard to penalties for late CIS returns.
HMRC will be charging penalties for any return that is still outstanding at the close of business on 19 October 2007.
This applies to all returns, for example if the return for the month ending 5 June 2007 is still outstanding at 19 October, together with the return due for the month ending 5 October 2007, both returns will incur a first penalty in October 2007.
