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HMRC internal manual

Company Taxation Manual

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,


  • an application form,

to contact the group payment team.

Group payment team
CT Unit Cumbernauld
St Mungo’s Road
G70 5TR

Tel. 01236 785499

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,


  • 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).