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.

Applies to England and Wales


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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
Last updated 25 May 2018 + show all updates
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  2. First published.