IHTM31922 - Transferring money: transferring money to the Network and other HMRC offices

If you want to transfer money to another HMRC Office, you must use form Sect 6 ( IHTM31641) or Sect 6S.

Complete part 1 (c) of the Sect 6.

• In the reference box you must quote the other office’s reference number.
• Also enter the EDP of the payment you are transferring.
• The payee will be "HMRC"
• The addressee is the Accounts Office that deals with the accounting for the office you wish to transfer the money to. This would usually be Shipley or Cumbernauld - if you do not know which one to send it to, you will need to contact the office that has raised the charge.

In Nottingham and Belfast, send the form Sect 6 together with the file to Banking Operations Nottingham (Inheritance Tax) ( IHTM31912), prior to Repayments Section.

In Edinburgh, send the Sect 6S to the Accounts Section.