HM Revenue & Customs

I'm already registered as an agent and have a client who's a nominated company within a Group Payment Arrangement. How do I view the group liabilities and payments?

The nominated company will appear on your client list (providing a form 64-8 or similar authorisation is in place) and you'll be able to view both the company details and those of the group by using the nominated company's Unique Taxpayer Reference (UTR).