CTM97500 - CTSA: group payment
arrangements: closing date
The closing date, in relation to each group payment period, is
the later of:
- the date when all the companies covered by
the arrangement have:
- had their tax payable determined under
FA98/SCH18/PARA36 or 37 (see
CTM95300 onwards),
- the last statutory filing date for the
return,
for all relevant accounting periods.
