A Self Assessment return and / or claim form R38 enable a taxpayer to nominate someone else to receive a repayment on their behalf. A taxpayer may also authorise by letter that a repayment is to be issued to a nominee.

Some taxpayers choose to go further than just a nomination and legally ‘assign’ a repayment by deed or letter to a nominee. A deed or letter of assignment assures the nominee that the repayment will definitely be paid to them as opposed to a nomination that can be withdrawn by the taxpayer at any time.

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