Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many income tax refunds were paid directly to third party agents instead of taxpayers in accordance with a deed or letter of assignment; and what the total value of those refunds was in each of the financial years (a) 2018-19, (b) 2019-20, (c) 2020-21 and (d) 2021-22 to date.

Information in the form requested is not readily available and could only be obtained, compiled, and collated at a disproportionate cost.