Banking of Inheritance Tax payments

The banking of Inheritance Tax payments has moved to HM Revenue & Customs (HMRC) Banking, Cumbernauld. HMRC recommended that you make payments electronically wherever possible, but if you wish to pay by post you may still use the ‘Section K’, Nottingham pre-addressed envelopes as they will be automatically redirected to Cumbernauld. Please do not enclose anything other than the payment and payslip in the envelope as this may result in delays. Inheritance Tax forms and correspondence should continue to be sent to the Inheritance Tax offices in Nottingham, Belfast or Edinburgh .

To bring Inheritance Tax in line with other taxes, we will no longer issue receipts as a matter of course. If you need confirmation of payment please use an electronic method of payment.

The address for HMRC Banking Cumbernauld is:

HMRC Banking
St Mungo’s Road
Cumbernauld
G70 5WY

By DX:
DX 550100
Cumbernauld 2