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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Corporation tax: Clerical pursuit for groups of companies

Group Payment Arrangement (GPA)

Where a number of companies are part of a Group Payment Arrangement no pursuit action should be taken on a participating company until the GPA is cleared. After clearance of the GPA, each participating company is treated individually again.

For further information see section ‘Group Payment Arrangements’ in the ‘Payments’ business area of the COTAX Manual.

Other cases

The information below relates to other groups of companies not subject to a Group Payment Arrangement.

Where there are a number of companies in a group, a case for local action for an individual company will be referred to the appropriate debt management technical office. Different companies in the group could be referred to different debt management technical offices.

Where more than one debt management technical office is involved, in approaching individual companies for payment you should consider collection of the liabilities at the debt management technical office dealing with the parent company.

It may be necessary for the co-ordinating debt management technical office to

  • contact the assessing / compliance office responsible for the parent company
  • liaise with each debt management technical office dealing with each individual company
  • arrange to transfer case ownership of each individual company to the co-ordinating debt management technical office.