Payments on Account
Inheritance tax is generally due six months after the end of the month in which the death/transfer occurred. For transfers other than on death and made in the period from 6 April up to and including 1 October in any one year, tax is due by the 30 April the following year. Interest is charged on overdue tax irrespective of the reason for delay.
You can make a payment on account at any time, even if you are not yet in a position to send in the IHT200 to apply for a Grant of representation. We will not charge you interest on the amount paid from the date we receive it and if you pay too much money on account, we will pay you interest when we return the money.
Before making a payment on account 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 for payments by cheque or over the counter at your bank, we may not be able to credit your payment to the correct IHT account.
