IHTM30184 - Payment methods: payment by IHT direct payment scheme

From 31 March 2003 an alternative means of payment is available to taxpayers called the IHT Direct Payment Scheme (DPS). 

The link below will guide you through the appropriate steps when using the IHT direct payment scheme

https://www.gov.uk/paying-inheritance-tax/deceaseds-bank-account

There are separate instructions you must follow when making a repayment of tax (IHTM31667) paid using DPS.