TCM0212040 | Payment - direct payments: Direct payments - account types (Info)
From HM Revenue & Customs · Tax Credits Manual
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
orthe customer and a personal acting body in joint names.