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HMRC internal manual

COTAX Manual

HM Revenue & Customs
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Payments: group payment arrangements: payments

A CT608 payment reminder and payslip is issued as a customer service to the Nominated Company one to two months before each anticipated instalment falls due. No payment reminders are sent to the other participating companies. The Nominated Company must determine how much and when to pay.

The Nominated Company can use the CT Online service to view its payments and details of each Group Payment Period (GPP) for which it is the Nominated Company.

No payment applications are issued to participating companies and no recovery action is taken before the GPP is cleared. Once the nominated company’s payments have been apportioned to the participating companies, recovery action commences against the individual participating companies where appropriate.

Companies whose tax is paid through a Group Payment Arrangement must indicate this by putting an X in Box 96 of the CT600 Company Tax Return form.

Once the GPP has been cleared or closed, adjustments made to the liability of an individual participating company, for example, in respect of interest or penalties or as a result of an enquiry into the company’s return, are the responsibility of the individual company, not the Nominated Company.