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HMRC internal manual

COTAX Manual

Payments: group payment arrangements: forms

The following forms are relevant to Group Payment Arrangements

Form Description
   
CT630 Group payment arrangement Closure Notice
Issued to the Nominated Company when HMRC have received all returns of the participating companies for the Group Payment Period (GPP).    
  CT631 Group payment arrangement Apportionment Notice
Issued to the Nominated Company if there is no response to the CT630 30 days after the issue of that form, showing the proposed apportionment by HMRC.