Pay your Inheritance Tax bill

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From the deceased's bank, savings or investment account

You can ask banks, building societies or investment providers to pay some or all of the Inheritance Tax due from the deceased person’s accounts. This is called the ‘Direct Payment Scheme’.

Investment providers can include: 

  • National Savings & Investments (NS&I) 
  • pensions or life insurance 
  • brokers investment firms
  • wealth management accounts

You can start this process before you’ve got probate (known as ‘confirmation’ in Scotland).

  1. Ask the bank, building society or investment provider to make you a ‘personal representative’ - each one will do this in a different way and some may not be part of the Direct Payment Scheme.

  2. Get your Inheritance Tax payment reference number.

  3. Fill in form IHT423 and send it to the bank, building society or investment provider. Send a separate form for each account you want to pay HMRC from.

  4. Send Inheritance Tax Account form IHT400 and any supplementary pages or supporting documents to HMRC. If you’re in Northern Ireland, include Probate Summary form IHT421. If you’re in Scotland, include Confirmation form C1.

Send the forms to the following address:

HM Revenue and Customs

Inheritance Tax Team

BX9 1HT

After you’ve sent the forms

The bank, building society or investment provider will pay HMRC some or all of the Inheritance Tax owed.

What happens next depends on which country in the UK you’re in.

In England and Wales 

HMRC will send you a unique code so you can apply for probate online.

In Northern Ireland and Scotland

HMRC will stamp and return Probate Summary form IHT421 (Northern Ireland) or Confirmation form C1 (Scotland) - this is confirmation that you’ve got probate.

View a printable version of the whole guide

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