CTM97500 - CTSA: group payment arrangements: closing date

The closing date, in relation to each group payment period, is the later of:

• the date when all the companies covered by the arrangement have:
  • filed their returns,
  • or
  • had their tax payable determined under FA98/SCH18/PARA36 or 37 (see CTM95300 onwards),

and

• the last statutory filing date for the return,

for all relevant accounting periods.