Part 7Miscellaneous and final

Administration

333Right to repayment of income tax to be inalienable

1

A right of an individual to a repayment of income tax from HMRC may not be assigned.

2

Every assignment of a right of an individual to a repayment of income tax from HMRC, and every agreement to assign any such right, is void.

3

Subsection (2) has effect in relation to assignments and agreements to assign of which HMRC receives notice on or after 15 March 2023.

4

In the application of this section to Scotland the reference to assignment of a right is to be read as a reference to assignation, “assign” being construed accordingly.

5

In this section “HMRC” means His Majesty’s Revenue and Customs.