In this section:

  • Inheritance Tax

How to pay Inheritance Tax

This guide gives you the payment deadlines for Inheritance Tax and tells you about your payment options.

On this page:

Inheritance Tax payment deadlines

Payments by executors/personal representatives following a death

Payment is due no later than six months after the end of the month in which the deceased died. For example, if the month of death was January 2013 the due date would be 31 July 2013.

Interest is charged on any Inheritance Tax that has not been paid by the due date.

When Inheritance Tax is due - deadlines

More about who should pay Inheritance Tax

Payments by trustees on trust transfers, ten-yearly charge and exit charges

Payment dates

For transfers made between 6 April and 30 September inclusive, any Inheritance Tax payment due must be paid by 30 April the following year.

For transfers made between 1 October and 5 April inclusive in any year, any Inheritance Tax due must be paid no later than six months after the end of the month in which the transfer was made.

The ten-yearly and exit charges

The ten-yearly charge (a 'periodic' tax charge of up to 6 per cent on the value of trust assets over the Inheritance Tax threshold or 'nil rate band') must be paid following the anniversary of the execution date. You must also pay an 'exit' charge proportionate to the periodic charge when funds valued above the Inheritance Tax nil rate band are taken out of a trust between ten-year anniversaries.

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Use the right payment reference

If you're paying Inheritance Tax on an estate

When paying Inheritance Tax on an estate you will need to apply for an Inheritance Tax reference number before you send in form IHT400 'Inheritance Tax Account' or pay any tax.

You should apply for the reference number at least three weeks before the date you expect to make your payment.

You can apply for the reference number:

  • online - by using the link below
  • by post - by completing and sending form IHT422 to the address shown below

When they receive your request, HM Revenue & Customs (HMRC) will send you a unique reference number by post that you should quote in any calls or correspondence. They will also send a pre-referenced payslip, which you should use to pay the tax.

Apply for an Inheritance Tax reference number online

Download form IHT422 Application for Inheritance Tax reference (PDF 39K)

Where to send form IHT422 if applying by post

HM Revenue & Customs
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

If you're paying Inheritance Tax on a trust

If you're completing form IHT100 Inheritance Tax account for the first time you must also apply for an Inheritance Tax reference number before you send in the form IHT100 or pay any tax. You can apply for a reference number using form IHT422. When they receive your request, HMRC will send you a unique reference number by post. You should quote this number in any calls or correspondence and use it for all future payments you make on the trust. HMRC will also send you a pre-referenced payslip which gives details of how to pay using the payslip or electronically.

Download form IHT422 Application for Inheritance Tax reference (PDF 39K)

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Paying Inheritance Tax by yearly instalments

On certain types of assets, such as the deceased's house, you can pay Inheritance Tax by yearly instalments over ten years. The first instalment is due on the date when the whole tax would have been due.

You can indicate on form IHT400 Inheritance Tax Account that you wish to pay in instalments (go to box110). Please note the information in the link below regarding interest due when paying by instalments.

You can make your yearly instalment payments using any of the payment methods covered in this guide.

  • Paying Inheritance Tax by online/telephone banking
  • Paying Inheritance Tax by CHAPS transfer
  • Paying Inheritance Tax by post

Download form IHT400 Inheritance Tax Account (PDF 275K)

For more detailed information on paying Inheritance Tax by yearly instalments

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How to pay Inheritance Tax via payment on account

You may send money on account to HMRC at any time, even if you have not received a calculation of how much Inheritance Tax you will have to pay. This will stop interest running on the amount you have sent. (This amount is shown on HMRC's calculations as a 'deposit'.) When HMRC sends a calculation, it will show the deposit set off against the amount due.

1. Apply to HMRC for an Inheritance Tax reference number and payslip using form IHT422. You should do this at least three weeks before you expect to make the payment (see the section 'How do I get an Inheritance Tax reference number'').

2. HMRC will send you a reference number and pre-referenced payslip in the post. You should use the payslip to pay the tax. The payslip can be used only for payments for this estate. If you do not use this payslip for payments by cheque or over the counter at your bank, they may not be able to credit your payment to the correct Inheritance Tax account.

3. Once you have got an Inheritance Tax reference you will also need to fill in forms IHT400 Inheritance Tax Account and IHT421 Probate Summary (or C1 Confirmation in Scotland).

You can make your payment using any of the payment methods covered in this guide.

Get form IHT400 Inheritance Tax Account

Get form IHT 421 Probate Summary

Get form C1 Confirmation

For more detailed information on paying Inheritance Tax on account

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Bank details for Faster Payments by online/telephone banking or CHAPS

You can use your bank or building society services to pay by:

  • Faster Payments by online or telephone banking
  • CHAPS

Setting up and making payments

To pay your Inheritance Tax using any of these payment methods you'll need to set up the payment details with your bank. You'll need to give them:

  • HMRC's bank account details
  • your Inheritance Tax reference number

Find out HMRC's bank account details

Faster Payments

This is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same day, providing the value of the payment does not exceed the value limit set by the sending bank.

More about the Faster Payments Service

Information about Faster Payment limits (Opens new window)

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Paying at your bank by Bank Giro

If your bank or building society offers the Bank Giro service you can make an Inheritance Tax payment at your own bank branch by cheque or cash. This is more efficient and secure than sending a payment by post.

You will need your Inheritance Tax reference number and payslip (see the section 'How do I get an Inheritance Tax reference number').

If paying this way:

  • take your payslip to your own bank branch (other banks may refuse to accept it or may charge you for this service)
  • make your cheque payable to 'HM Revenue & Customs only' followed by your Inheritance Tax reference

Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.

When paying by Bank Giro please only use an official HMRC payslip. HMRC payslips contain the correct HMRC bank account information and ensures payment reaches your account on time.

Apply for an Inheritance Tax reference number online

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By post

HMRC recommends that you make your Inheritance Tax payment electronically using one of the methods covered in this guide. If you use the right reference number electronic payments are more efficient and secure than sending cheques in the post. If you do need to pay by post please:

  • include your Inheritance Tax reference number and payslip, if paying tax on an estate (or details of the trust if making a trust payment for the first time)
  • make your cheque payable to 'HM Revenue & Customs only' followed by your Inheritance Tax reference number (if applicable) or give details of the trust (such as name of the settlement) on the back of your cheque
  • do not fold the payslip or cheque and do not fasten them together

Send to:

HMRC Banking
St Mungo's Road
Cumbernauld
Glasgow
G70 5WY

DX Service:

DX550100
Cumbernauld 2

Please allow at least three working days for your payment to reach HMRC.

HMRC does not issue receipts for payments. You can confirm from your own bank or building society statement that payment has cleared your account.

Apply for an Inheritance Tax reference number online

Post-dated cheques

HMRC will only accept a post-dated cheque:

  • before your tax is due - if the cheque is for the full amount,they receive it by the due date and it's dated on or before the due date
  • after your tax is due - if you have an arrangement with HMRC to pay using post-dated cheques

Because of the highly automated systems used for processing postal payments HMRC can only identify a post-dated cheque if there is a letter with it.

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Paying Inheritance Tax from the deceased's bank account (Direct Payment Scheme)


If you're paying Inheritance Tax on an estate, you can pay some or all of the tax due by arranging to have money transferred from the deceased's bank or building society accounts directly to HMRC. To do this use the Inheritance Tax Direct Payment Scheme.

What you need to do

1. Contact the banks or building societies that you would like to transfer the money from and ask them what they need to see in order to grant you power as a 'personal representative' to arrange for the transfer - and how long the transfer will take once they have everything they need from you. To avoid delays later on you can do this before you apply for the grant of probate.

2. Apply to HMRC for an Inheritance Tax reference number (see the section 'How do I get an Inheritance Tax reference number'). You will need to put the reference number on the Direct Payment Scheme application form, so you will need to do this in good time too.

3. Fill in form IHT423 Direct Payment Scheme bank or building society account. You need a separate form for each bank or building society that will be transferring funds.

4. Send form IHT423 to the banks and building societies and at the same time send form IHT 400 Inheritance Tax Account, form IHT421 Probate Summary (form C1 Confirmation in Scotland) and any supplementary pages or supporting documents to HMRC at:

HM Revenue & Customs
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

The bank or building society will transfer the money to HMRC.

Once HMRC receives notification of payment, the payment and your form IHT400 Inheritance Tax Account will be linked. If all is in order HMRC will stamp and return form IHT421 Probate Summary (or form C1 Confirmation in Scotland) to you.

Apply for an Inheritance Tax reference number online

Get form IHT422 Application for Inheritance Tax reference (PDF 39K)

Get form C1 to apply for confirmation in Scotland

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How to pay Inheritance Tax using the deceased's Government Stock

1. Write to the registrars for British Government Stock and let them know that you want to transfer funds from the British Government Stock to pay Inheritance Tax on the deceased's estate. Tell them how much you would like to transfer and provide them with a copy of the death certificate. The registrars are:

Computershare Investor Services PLC
PO Box 2411
The Pavilions
Bridgwater Road
Bristol BS99 6WX
Tel: 0870 703 0143
Email: Computershare Investor Services PLC

Computershare may need the stock reference number to help them find a particular investment. This number appears on the stock certificate and on correspondence from the Bank of England. They aim to deal with requests within five working days.

2. Once you have done this you need to send HMRC:

  • a letter stating how much of the tax you want to be paid out of the British Government Stock (use the relevant address shown below)
  • form IHT400 Inheritance Tax Account
  • form IHT421 Probate Summary (or C1 Confirmation in Scotland)

Send this information to:

HM Revenue & Customs
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

When HMRC receives the letter and forms, they will contact Computershare and ask for the money to be transferred. This may take up to four weeks.

If the amount transferred is enough to cover the tax due, HMRC will do one of the following depending on who you are and where you live.

Personal applicant applying for a grant in England, Wales or Northern Ireland Practitioner applying for a grant in England, Wales or Northern Ireland Applying for confirmation in Scotland
Send the receipted IHT421 direct to the Probate Registry so they can issue the grant Send the receipted IHT421 to you so you can apply for a grant Send the receipted C1 to you so that you can apply for confirmation from the sheriff clerk or commissary clerk

Get form IHT422 Application for Inheritance Tax reference (PDF 39K)

Get form C1 to apply for confirmation in Scotland

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How to pay Inheritance Tax using the deceased's National Savings

1. If you have not already done so, contact the relevant National Savings & Investment office for the type of National Savings product the deceased had (see link below) and ask them to send you a withdrawal form and letter stating:

  • the value of the deceased's National Savings investments at the date of death
  • the National Savings reference

This is what you will send to HMRC with your Inheritance Tax forms to pay any Inheritance Tax due.

2. When you get your letter from National Savings you need to write to HMRC enclosing:

  • a letter detailing the National Savings investments to be used and stating how much of the tax you want to be paid from these
  • any official letters stating the value of those investments
  • form IHT400 Inheritance Tax Account
  • form IHT421 Probate Summary (or C1 Confirmation in Scotland)

At the same time as you write to HMRC, send your completed withdrawal form back to National Savings.

Please do not send HMRC original passbooks or certificates.

The address to send this information to is:

HM Revenue & Customs
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

When HMRC receives the forms and letters, they will contact National Savings and ask for the money to be transferred. This may take up to four weeks.

If the amount transferred is enough to cover the tax due, HMRC will take the following actions depending on who you are and where you live.

Personal applicant applying for a grant in England, Wales or Northern Ireland Practitioner applying for a grant in England, Wales or Northern Ireland Applying for confirmation in Scotland
Send the receipted IHT421 direct to the Probate Registry so they can issue the grant Send the receipted IHT421 to you so you can apply for a grant Send the receipted C1 to you so that you can apply for confirmation from the sheriff clerk or commissary clerk

4. If the amount transferred is not enough to cover the tax due, HMRC will tell you how much you must pay and how to pay it.

Get form IHT422 Application for Inheritance Tax reference (PDF 39K)

Get form C1 to apply for confirmation in Scotland

Get details of National Savings contacts (opens new window)

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Transferring National Heritage Property to the Crown

You can offer to pay some or all of the tax and interest for which you are liable by transferring National Heritage Property to the Crown - though offers are rarely accepted.

Please note that if Inheritance Tax is owed because of death, HMRC cannot accept property from you before you have obtained a grant of probate.

The rules are complicated. For further information, please contact HMRC's Heritage Team:

HM Revenue & Customs
Ferrers House, PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

Tel: 0300 123 1072 (9.00 am to 5.00 pm, Monday to Friday excluding bank holidays)

Overseas Tel: +44 115 974 3009

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Payment receipt request

When HMRC are satisfied that all the necessary forms have been received and that the tax and interest due have been paid they will send you a letter confirming this.

HMRC does not issue receipts for payments.

If you have made your payment electronically using one of the methods covered in this guide you can confirm from your own bank or building society statement that payment has cleared your account.

If you wish to tell HMRC about a change (such as a new address) you will need to write to them separately.

Postal address for correspondence:

HM Revenue & Customs
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

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More useful links

Find out more about Inheritance Tax

Guidance if you have a problem making a payment to HMRC

Access Inheritance Tax and probate forms

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