CTM97410 | CTSA: group payment arrangements: administration

The ‘Group payment team’ in the Corporation Tax Unit, Cumbernauld sets up and administers group payment arrangements.

You should advise groups wanting:

• information,

or

• an application form,

to contact the group payment team.

Corporate Treasury

GPAT

HMRC

BX9 1GE

Telephone number: 03000 583947

The group payment team contacts the office dealing with the ‘nominated company’ (see CTM97420) and asks for a co-ordinating officer to be nominated.

They pass all future communications about the group payment arrangement through that officer, who should:

• disseminate information,

and

• liaise, as appropriate, with any other caseworkers with an interest in the group.

Note: For Group Payment Arrangements that include Bank Levy customers there is additional guidance on Bank Levy Collection and Management in the Bank Levy Manual (BKLM).