Payments: group payment arrangements: co-ordinating technical caseworker
When the Nominated Company returns the completed Group Payment Arrangement (GPA) contract to the Group Payment Team, they contact the office responsible for the nominated company record to establish who will act as the Co-ordinating Technical Caseworker. That person is the link between the Group Payment Team and the responsible office for the administration of the GPA.
If a different person later becomes the Co-ordinating Technical Caseworker, you should advise the Group Payment Team.
The Co-ordinating Technical Caseworker should pass on information to other interested Technical Caseworkers, especially those dealing with other members of the group, whether or not they are participating in the GPA. You may find it helpful to mark the participating companies’ files where held, to show that they are within a GPA.
The Group Payment Team carry out some basic checks before agreeing to enter into a GPA. In particular, they check that each participating company has filed a return on time and paid at least 75% of any tax liability for its last but one AP. They consult with the Co-ordinating Technical Caseworker before making a contract with any group containing a company which fails to meet one of these criteria.
For more information about
- The Group Payment Team’s pre-acceptance checks, see the Company Taxation Manual (CTM) at CTM97450
- Circumstances in which companies can be added to or removed from an existing GPA, or in which a GPA can be terminated, see CTM97470, CTM97540, and CTM97580 - CTM97590
Where a company in a GPA fails to deliver a return within 19 months of the filing date, the Group Payment Team advises the Co-ordinating Technical Caseworker and requests him or her to consider if a Revenue Determination can be made. It is up to the Technical Caseworker to decide if a Determination is appropriate.