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Official guidance
Company Taxation Manual

CTM97400 · Corporation Tax self assessment: group payment arrangements

  • CTM97405 · CTSA: group payment arrangements: introduction
  • CTM97410 · CTSA: group payment arrangements: administration
  • CTM97420 · CTSA: group payment arrangements: companies eligible
  • CTM97430 · CTSA: group payment arrangements: copy of the contract
  • CTM97440 · Corporation Tax self assessment: group payment arrangements: copy of the guidance notes
  • CTM97450 · CTSA: group payment arrangements: pre-acceptance checks
  • CTM97460 · CTSA: group payment arrangements: accounting periods & group payment periods
  • CTM97470 · CTSA: group payment arrangements: newly acquired company: example
  • CTM97480 · CTSA: group payment arrangements: short accounting period: example
  • CTM97490 · CTSA: group payment arrangements: payment of tax
  • CTM97500 · CTSA: group payment arrangements: closing date
  • CTM97510 · CTSA: group payment arrangements: overpayment
  • CTM97520 · CTSA: group payment arrangements: rolling forward
  • CTM97530 · CTSA: group payment arrangements: removal by agreement
  • CTM97540 · CTSA: group payment arrangements: removal by contract
  • CTM97550 · CTSA: group payment arrangements: participating companies list
  • CTM97560 · CTSA: group payment arrangements: apportion payments at closure
  • CTM97570 · CTSA: group payment arrangements: late filing penalties
  • CTM97580 · CTSA: group payment arrangements: termination: Clause 18
  • CTM97590 · CTSA: group payment arrangements: termination: Clause 19
  1. Corporation Tax self assessment: group payment arrangements: contents
  2. CTSA: group payment arrangements: participating companies list

CTM97550 | CTSA: group payment arrangements: participating companies list

From HM Revenue & Customs · Company Taxation Manual

It is a condition of the contract that the nominated company provides the group payment team with an up-to-date list of the participating companies. It must do this every time that a company is removed from or added to the group payment arrangement, whether:

  • by agreement,

or

  • under one of the circumstances outlined above.

The group payment team sends a copy of this list to the co-ordinating Inspector.

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