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HMRC internal manual

Company Taxation Manual

HM Revenue & Customs
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CTSA: group payment arrangements: rolling forward

Once a group has made a group payment arrangement it applies automatically to subsequent periods of account. It creates new group payment periods within the same arrangement, until it is terminated:

  • by agreement,


  • by HMRC under a specific provision of the contract.

The nominated company has to notify the group payment team of any:

  • additional companies that it wishes to bring into the arrangement for the next period of account


  • companies that it wishes to leave out.

It must give the notification before the first instalment payment is due under the arrangement for the new period.

When a group of companies in a group payment arrangement changes its period of account:

  • the nominated company must inform the group payment team in writing of the change


  • the group can leave the arrangement in place for the new period of account as long as that period does not exceed twelve months.