Policy paper

Raising standards in tax advice: protecting customers claiming tax repayments: Rendering void assignments of income tax repayments

This tax information and impact note is about the removal of a taxpayer’s ability to legally assign to a third party their income tax repayments

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

Rendering void assignments of income tax repayments

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Draft legislation

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Draft legislation (accessible version)

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Details

This measure removes a taxpayer’s ability to legally assign to a third party their income tax repayment, or their right to an income tax repayment. The effect of this measure is that assignments of income tax repayments will have no legal effect and the repayment will remain the property of the taxpayer.

Published 15 March 2023