One woman says an invented claim for £5,000 that was sent to HMRC without her knowledge bore someone else’s signature

HMRC has been accused of facilitating fraud by paying fictitious tax rebate claims submitted in the name of unwitting taxpayers by third-party agents.

Taxpayers can apply for a rebate if they have paid too much tax. They can choose to appoint an agent to do this on their behalf, but some firms are harvesting details of individuals to make bogus claims.