Pay your Inheritance Tax bill
From the deceased's bank account
You can ask banks, building societies or National Savings & Investments (NS&I) to pay some or all of the Inheritance Tax due from the deceased person’s accounts to HM Revenue and Customs (HMRC). This is called the ‘Direct Payment Scheme’.
You can start this process before you’ve got probate (known as ‘confirmation’ in Scotland).
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Ask the bank, building society or NS&I to make you a ‘personal representative’ - each one will do this in a different way.
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Get your Inheritance Tax payment reference number.
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Fill in form IHT423 and send it to the bank, building society or NS&I. Send a separate form for each account you want to pay HMRC from.
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Send Inheritance Tax Account form IHT 400 and any supplementary pages or supporting documents to HMRC. If you’re in Northern Ireland, include Probate Summary form IHT421. If you’re in Scotland, include Confirmation form C1.
Send the forms to the following address:
HM Revenue and Customs
Inheritance Tax Team
BX9 1HT
After the money has been transferred
The bank, building society or NS&I will pay HMRC some or all of the Inheritance Tax owed.
What happens next depends on which country in the UK you’re in.
In England and Wales
HMRC will send you a unique code so you can apply for probate online.
In Northern Ireland and Scotland
HMRC will stamp and return Probate Summary form IHT421 (Northern Ireland) or Confirmation form C1 (Scotland) - this is confirmation that you’ve got probate.