Change of HMRC bank account details
From 27 April 2009 HM Revenue & Customs' (HMRC) bank account details for paying Inheritance Tax have changed. You will need these new account details when making a payment to HMRC.
If you pay by Internet, telephone banking or CHAPS
HMRC is now using the bank Citi for these types of electronic payments. You can find the new bank account numbers and sort codes by referring to the papers sent to you by HMRC or in the relevant ‘How to pay Inheritance Tax’ guide in the 'Paying HMRC' section of this website - follow the link at the end of the page.
Individual banks and building societies will start accepting the new account details on or shortly after the 27 April 2009. If there is a delay your bank/building society will be able to advise you. You can continue to make payments using the old details until your bank is ready to accept the new ones.
Once your bank/building society is ready to accept HMRC's new account details you should arrange to update any templates or transactions that you have stored for online banking purposes.
Payments using a payslip by Bank Giro
HMRC will be using NatWest and Alliance & Leicester to process payments made by Bank Giro and at the Post Office. In time each payslip will show the new HMRC bank account details for Inheritance Tax. You do not need to take any action because payments made using both old and new HMRC bank account details will continue to be accepted.
Note that the new bank account details differ from those used for paying by Internet, telephone banking and CHAPS.
Planned changes for other payment types
HMRC will provide more information in due course as the new bank account changes take place in HMRC for other types of payment (for example VAT, Class 2 & 3 National Insurance Contributions).
