HMRC is changing the way taxpayers who use a repayment agent can receive overpaid tax to protect them and raise standards among repayment agents.

It aims to introduce legislation to change the way repayment agents are paid for their services and better protect taxpayers from the “unscrupulous” tactics used by some operators.

This means stopping the use of legally binding ‘assignments’ as part of claiming an income tax repayment, which could only be cancelled if t...