Payments: group payment arrangements: group payment team
The Group Payment Team in Banking Operations (Cumbernauld) handle the administration of Group Payment Arrangements (GPAs) and have specific COTAX functions to set up, own and maintain Group Payment Records (GPRs).
Groups who want to use a GPA have to enter into a contractual arrangement with HMRC, which is made on behalf of HMRC by the Group Payment Team.
Groups interested in GPAs contact the Group Payment Team, who issue an information pack containing
- Information about what they must do to enter into a GPA
- A draft contract and schedule
- Notes of other administrative details
Alternatively, the nominated company for the group can read the information on the HMRC internet site and print out the contract for completion.
When the team receives the completed contract and schedule from the group, they
- Carry out basic checks on the participating companies of the group
- Sign and issue the contract on behalf of HMRC
- Establish who will act as the Co-ordinating Technical Caseworker and give him or her details of the GPA
Responsibility for the administration of a Group Payment Period (GPP) ceases when the GPP is cleared or cancelled.