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,
- 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.