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HMRC internal manual

COTAX Manual

Payments: group payment arrangements: group payment record (GPR)

The Group Payment Team sets up the Group Payment Record (GPR) and makes itself the responsible office.

The record is created only for the administration of the Group Payment Arrangement (GPA). It is an additional record on COTAX that does not relate to a company, but to a Group Payment Arrangement. The name of the GPR is suffixed with ‘GPR’ to distinguish it from real company records. This suffix is shown on all output and work list entries.

All staff with COTAX access can view the GPR if they have a business need, but they can not update it.

This record is used only for the allocation of payments for the group. No self assessment, Revenue Determination, penalty or interest charges are raised on a GPR. All charges in respect of the participating companies in a group are raised on the individual company records.