COM96040 - Payments: group payment arrangements: group payment team
There is a Group Payment Team (Word 28KB) in Banking Operations (Cumbernauld), established to handle the administration of Group Payment Arrangements (GPAs).
The team, in addition to their Banking Operations roles, have the tailor-made ‘Group Payment Team Role’ (GPTR). The functions within this role enable the team to set up and own Group Payment Records (GPRs).
Groups wishing to enter into a GPA have to enter into a contractual arrangement with HMRC, which is made on behalf of HMRC by the Group Payment Team.
Publicity material advises groups interested in GPAs to contact the Group Payment Team in Banking Operations which deals with their tax payments. The team issues the correspondent with an information pack containing
- Information about what they must do to enter into a GPA
- A draft contract and schedule
- Notes of supplementary administrative details not covered in the contract itself
This material is also available on the internet at www.hmrc.gov.uk.and it is acceptable for the nominated company to use the internet print if they wish.
When the contract and schedule is returned by the group, the team
- Identifies the Inspector who will act as the Co-ordinating Inspector
- Carries out basic checks on the participating companies (Word 28KB) of the group
- Signs and issues the contract on behalf of HMRC
- Advises the Co-ordinating Inspector of the details of the GPA
The Group Payment Teams have their own detailed procedural guidance for the setting up and administration of GPAs which is not available in the COTAX Manual (COM) or the Company Taxation Manual (CTM).
Responsibility for the administration of a Group Payment Period (Word 27KB) (GPP) of a GPA ceases when the GPP becomes cleared or cancelled.
