HMRC Inheritance Tax: Customer Guide
How do I obtain a Inheritance Tax reference and payslip?
Before you make the first payment of Inheritance Tax you must obtain an Inheritance Tax reference number and payslip. You can do this by applying for an IHT reference online using the 'do it online' link, or by using the form D21 Application for an Inheritance Tax reference (PDF 40K). You should apply for a reference at least three weeks before you expect to make the payment.
When we receive your reference request we will send you, by post, a note of your reference number and a pre-referenced payslip which you should use to pay the tax. The payslip can be used only for payments regarding this estate. If you do not use this payslip, we may not be able to credit your payment to the correct IHT account.
Once you have got an IHT reference you will also need to fill in forms IHT200 and D18 (or C1 in Scotland)
