At your bank or building society

You can pay Inheritance Tax from your own bank account or a joint bank account if you held one in joint names with the deceased. You can claim it back from the deceased’s estate.

You can pay at a branch by cash or cheque.

Please complete one of your bank’s paying in slips with the following HMRC bank account details:

Sort code Account number Account name
25 61 21 63495590 HMRC Inheritance Tax

Make your cheque payable to ‘HM Revenue and Customs only’.

Write the name of the deceased and your Inheritance Tax payment reference number on the back of the cheque. You’ll find the reference number on the letter HMRC sent you.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, if you pay between Monday and Friday.