Inheritance Tax: Direct Payment Scheme bank or building society account (IHT423)
Use form IHT423 to pay the Inheritance Tax that is due, by transferring money from the deceased’s bank or building society account(s).
Ref: IHT423 PDF, 56.2KB
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Use the IHT423 with form IHT400 if you are transferring money from the deceased’s bank or building society account(s) directly to HM Revenue and Customs using the Direct Payment Scheme.