COM96030 - Payments: group payment arrangements: group payment record (GPR)

The Group Payment Record (GPR) is set up by a Group Payment Team (Word 28KB) and allocated to itself as responsible Office.

The record is created as a vehicle for the Group Payment Arrangement (GPA). It is therefore a separate (and fictitious) ‘company’ record on the COTAX computer. The name of the GPR will be suffixed with ‘GPR’ to distinguish it from real companies. This suffix is visible on all output and where the case appears on a work list.

Network offices may view the GPR using any of the COTAX view functions but you will not be able to update it.

Only payments for the group are allocated to this record. No self assessment (Word 28KB), Revenue Determination (Word 29KB), penalty or interest charges will be raised on a GPR. All charges in respect of the participating companies (Word 28KB) in a group are raised on the individual company’s records.