CIS Sch 3 Fees and other required payments

1.

The aim of the guidance in the following table is to give the reader a quick overall view of the relevant requirements for paying fees.

2.

It is not a complete statement of those requirements and should not be relied on as if it were.

Periodic fee

-

On or before 30 April in each year, or 30 days after the scheme is recognised or the scheme'sauthorisation order is made

See CIS 18 Annex 1, Part B

CIS 18.2

Application/notification fee

See CIS 18 Annex 1, Part A

On or before making the relevant application or notification

See CIS 18 Annex 1, Part A

CIS 18.31