If you think you have an agreement to pay tax later than its due date you must always have that agreement evidenced in writing – or know the date and time on which the agreement was made and the name of the HMRC officer who made it.

Just because you often pay a few days late and HMRC do not chase their money does not mean you have an official agreement. Many firms move from gross CIS to net because they have paid income tax, PAYE or CIS late.

Do not be complacent – check you always meet the due dates or have a properly documented arrangement.