RM3744 | Nominees: What is a nominee
From HM Revenue & Customs · Repayment Claims Manual
A claimant may authorise you to make repayments to another person. The other person is called the claimant’s nominee. The claimant can authorise you to repay a nominee in one of two ways
by completing the `authority’ on the claim form
or
by including the authority in a letter to you. You can accept either.