Tax liability (£)

The amount shown depends upon the status of the Group Payment Arrangement (GPA) .

Open status shows either:

• the amount of any Self Assessment recorded for the Participating Company

• 'NO RETURN' where no Self Assessment has been received.

Cleared status shows the latest tax charges for the Participating Company recorded by HM Revenue & Customs, at the date of issue of the Closure Notice. Any amendments subsequent to that date are not shown within the GPA viewing service.