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

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鈥檚 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 (accessible version)

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Details

This measure removes a taxpayer鈥檚 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

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