Form

Direct Payment Schemes for Inheritance Tax (IHT423)

Use this form to pay the Inheritance Tax due, by transferring money from the deceased’s bank, building society or National Savings and Investments accounts.

Documents

Direct Payment Schemes for Inheritance Tax (IHT423)

Details

Use the IHT423 with form IHT400 if you are transferring money from the deceased’s bank, building society or National Savings and Investments accounts directly to HMRC using the Direct Payment Scheme.

Published 4 April 2014
Last updated 10 February 2020 + show all updates
  1. Guidance on National Savings and Investments has been updated in the IHT423 form.

  2. IHT423 updated attachment replaced on the page.

  3. First published.