Introduction

Thousands of people have complained to HMRC about companies claiming tax rebates on their behalf. Many say without their knowledge or permission. The complaints, nearly 2,000 in just the first eight months of this year, are about what are called deeds of assignment. When used properly, it can help people or companies get money they probably wouldn't otherwise manage to claim for. In the whole of 2019, there were fewer than 250 complaints toHMRC about these deed of assignments. So far this year, there have been almost 2,000.