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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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the CT Online Service: Your Tax Account: group payment arrangement

See COM96000 for full details of Group Payment Arrangements (GPAs).

After registration, the nominated company and the agent acting for the GPA can access Your Tax Account for that GPA. HMRC staff who deal with GPAs can access the record through the CT View L and P application.

A nominated company or agent may view any open or closed Group Payment Periods (GPPs) and the detail for each period.

Depending on whether the GPP is open or closed, the nominated company and agent can see:

  • which participating companies have delivered returns
  • their tax liability
  • all payments made for the period
  • the tax liability for each of the participating companies when the GPP was closed
  • how payments were apportioned to each participating company on closure.