Partial surrender of life insurance policies: options for reform - CIOT comments
HMRC are operating in line with payment card industry scheme rules and guidance. These state that refunds should only be made to the card that was used for the original transaction.
All organisations that offer customers the option to pay by debit or credit card are required to operate in this way.
Using a credit or debit card to pay tax is just one of the options available to customers. There is more information about ‚ paying HMRC‚ on GOV.UK.
Wherever possible HMRC will repay to the card last used to pay a tax bill. If the payment was made from an account which has since closed or the card expired and the repayment is rejected by the card provider, HMRC will discuss with customers alternative repayment methods.