COM61030 - CT online services: COTAX view L and P: group payment arrangement

Group Payment Arrangements (GPAs) are a customer service provided by HM Revenue & Customs (HMRC) at the request of groups of companies.

When a group makes an arrangement it must have grounds for believing at least one of the participating companies will make instalment payments in the period covered by the arrangement. Full details can be obtained from the section ‘Group Payment Arrangement’ (COM96000) in the ‘Payments’ business area.

After registration only the nominated company (Word 28KB) and / or agent acting for the GPA is able to access the records for that GPA, and view the information held within COTAX View L & P.

The nominated company or agent can view the position of the GPA for the current and previous four Group Payment Periods (GPPs).

This means that for a total of five GPPs, a nominated company or agent may view

• Any open or closed periods

And

• The detail for each period

For example, for

• Open GPPs the nominated company / agent can see

• Which participating companies have delivered returns
• Their tax liability

And

• All the payments made for that period

• Closed GPPs the nominated company / agent can see

• The tax liability for each of the participating companies when the GPP was closed
• All the payments

And

• How they were apportioned to each participating company

The nominated company / agent can also see all the movements of monies into a specified GPP.

There is no local office equivalent to this function within the COTAX system.

The GPA view within COTAX View L & P is intended for use only by

• The relevant external user(s) registered for the COTAX View L & P service

And

• Those internal users who deal with GPAs

(This is mainly Group Payment Teams in Banking Operations and staff in Local Offices, Large Business Office and Oil Taxation Office, who also handle GPAs)