Inheritance Tax: payments


Apply for an Inheritance Tax reference number

You’ll need to apply at least 3 weeks before you make a payment.

You can’t apply online if you need a reference number for a trust.

If HMRC needs to contact you about anything confidential they’ll reply by phone or post.


Follow the instructions on paying your Inheritance Tax bill by cheque.

Allow at least 3 working days for your payment to reach HMRC.

Send your cheque to:

HM Revenue and Customs
St Mungo's Road
G70 5WY
United Kingdom