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HMRC internal manual

Tax Credits Manual

Payment - direct payments: Direct payments - account types (Info)

Any bank or building society account that a BACS payment of tax credits can be transferred into is acceptable as long as it’s in the name of

  • the customer
  • the customer’s partner, if applicable
  • the customer and their partner in joint names
  • a personal acting body
    or
  • the customer and a personal acting body in joint names.