CIS300 – Online filing deadline - 19th or 22nd of the month?

Can anybody confirm whether or not there is a 3 day extension for monthly CIS300 returns that are filed online. 


My client has just received a late filing penalty for a CIS300 that was electronically filed on the 20th of the month. I understood that the deadline of the 19th was for paper filing and that 22nd was for electronic filing.  Grateful if someone could give me an answer as HMRC’s website appears silent on the matter although it talks about the 3 day extension for the payment deadlines.  Many thanks

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File by 19th, Pay electronically by 22nd

Euan MacLennan |
Euan MacLennan's picture

Doesn't get much clearer than that.

JulietW |