Form

Court funds: ask for payment of inheritance tax

Form for paying inheritance tax from money in a Court Funds Office account for a deceased Court of Protection client.

Document

Details

Use this form if the person who died appointed a deputy to look after their money in the account.

Include the IHT423 inheritance tax form, and a certified copy of the death certificate.

If you’re the executor, you must also include a include a certified copy of the will.

The money is paid directly to HM Revenue and Customs.

Published 2 December 2011