Having previously decided to make tax repayments direct to taxpayers rather than via the repayment agent ‘Tax Credits Ltd’, HMRC has reviewed its position where taxpayer clients signed up with the company using its paper form. HMRC has decided that, where clients used the paper form, assignment of the right to receive the repayment was valid and so taxpayer refunds will continue to be paid via the company.
HMRC had not been satisfied that a new online process introduced by the company led to the valid assignment of repayments to the company, and so has been making repayments direct to taxpayers.
Having previously decided to make tax repayments direct to taxpayers rather than via the repayment agent ‘Tax Credits Ltd’, HMRC has reviewed its position where taxpayer clients signed up with the company using its paper form. HMRC has decided that, where clients used the paper form, assignment of the right to receive the repayment was valid and so taxpayer refunds will continue to be paid via the company.
HMRC had not been satisfied that a new online process introduced by the company led to the valid assignment of repayments to the company, and so has been making repayments direct to taxpayers.
