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HMRC internal manual

Company Taxation Manual

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),


  • the last statutory filing date for the return,

for all relevant accounting periods.