HM Revenue and Customs have stopped assignments of Income tax for refunds being paid permanently to third party refund agents.
Removal of assignment process
Spring Budget 2023 included measures to void assignments of income tax and the vast majority of tax agents have progressively moved from assignments to alternate nominations for third party repayment requests.
Any assignment of an income tax repayment received on or after 20th July 2023 will not be accepted as a nomination. In such cases the HMRC will repay the taxpayer directly where there is no valid nomination present.
PAYadvice.UK covered the change in legislation back in March:
PAYadvice.UK 27/7/2023