This Enforcement Notice is jointly issued with HMRC and provides guidance to promoters of tax repayment agent services. The notices applies across all media which targets UK consumers.
The Enforcement Notice has been updated to reflect the fact that assignments are no longer lawful, and to make clearer that advertisers should ensure that consumers are not likely to be misled by the overall presentation of the advertising of such services (including in any linked webpages), in particular by the omission of material information, such as information about fees and the fact that refunds may be claimed direct from HMRC for no fee. Additionally, we have taken the opportunity to reflect two rulings published in January 2024, which confirm that advertising for such services must not actively mislead by giving the impression, through presentation and text, to consumers that the ad, the advertiser or the service being advertised has been approved or endorsed by an official government body, for example HMRC.