CTM97410 - CTSA: group payment arrangements: administration

'Group payment teams' in the accounts offices set up and administer group payment arrangements.

You should advise groups wanting:

• information,

or

• an application form,

to contact the group payment team in the accounts office to which they pay their CT.

The group payment team contacts the office dealing with the 'nominated company' (see CTM97420) and asks for a co-ordinating Inspector to be nominated.

They pass all future communications about the group payment arrangement through that Inspector, who should:

• disseminate information,

and

• liaise, as appropriate, with any other Inspectors with an interest in the group.