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).