Complete an IHT122 form if you need a reference number for a trust, you cannot apply for a trust reference number online.
You’ll need to apply at least 3 weeks before you make a payment.
If HMRC needs to contact you about anything confidential they’ll reply by phone or post.
Write to this address after you have checked how to pay your Inheritance Tax bill by cheque through the post.
You must use the Inheritance Tax reference number (not the online estate report reference number) to make a payment, and allow at least 3 working days for it to reach HMRC.
HM Revenue and Customs - Cheque Banking Team
CAT 1, Room B1-25/26
St Mungo's Road