Form

Direct Payment Schemes for Inheritance Tax (IHT423)

Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or investment account.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
24 February 2025 — See all updates

Documents

Direct Payment Schemes for Inheritance Tax (IHT423)

Ref: IHT423

PDF, 1 MB, 4 pages

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Details

Use the IHT423 with form IHT400 if you are transferring money from the deceased’s bank, building society or investment account directly to HMRC using the Direct Payment Scheme.

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Updates to this page

Published 4 April 2014
Last updated 24 February 2025 + show all updates

  1. The form IHT423 in English and Welsh has been updated.

  2. The form IHT423 has been updated and information to let you claim for investment funds has been added.

  3. Guidance on National Savings and Investments has been updated in the IHT423 form.

  4. IHT423 updated attachment replaced on the page.

  5. First published.

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