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HMRC internal manual

Company Taxation Manual

CTSA: group payment arrangements: participating companies list

It is a condition of the contract that the nominated company provides the group payment team with an up-to-date list of the participating companies. It must do this every time that a company is removed from or added to the group payment arrangement, whether:

  • by agreement,


  • under one of the circumstances outlined above.

The group payment team sends a copy of this list to the co-ordinating Inspector.