Group Payment Arrangements for Corporation Tax
Check how to apply for a Group Payment Arrangement to save money by making joint payments of Corporation Tax.
Official website: gov.uk00
How to use the service
Companies that can enter Group Payment Arrangement are parent companies and their 51% subsidiaries (any companies of which it is the beneficial owner of more than 50% of the ordinary share capital). The 51% subsidiaries of those subsidiaries, and so on, can also be included in the group. The definition of a group for the purposes of Group Payment Arrangements is not necessarily the same as that used by HMRC for other aspects of Corporation Tax, other tax areas, or other government departments and agencies. Find out more about Group Payment Arrangements in the HMRC manual .
Fees
The companies in the arrangement nominate one of the members to make the payments on behalf of all the companies. This is known as the ‘nominated company’. Although the nominated company is responsible for making the payments, the liability for Corporation Tax, how much is due, and when, is still the responsibility of the individual companies covered by the arrangement.
Processing time
When you set up a Group Payment Arrangement it stays in place until: you tell us you no longer want it we cancel it if there have been payment problems
Official source
Group Payment Arrangements for Corporation Tax
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