By cheque through the post

Make your cheque payable to ‘HM Revenue and Customs only’.

Write both of the following on the back of the cheque:

Your payment may be delayed if you do not fill in your cheque properly.

Do not fold your cheque.

Send your cheque separately to any other forms or letters you need to send HMRC. If you send anything else with your cheque, your payment might be delayed.

Do not send cheques for probate fees to HMRC. Find out how to apply for probate and pay probate fees.

Where to send your cheque

HM Revenue and Customs
Inheritance Tax Team
BX5 5BD

Allow 10 working days for the payment to reach HMRC.