Form

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).

Documents

Details

Use the IHT423 with form IHT400 if you are transferring money from the deceased’s bank or building society account(s) directly to HMRC using the Direct Payment Scheme.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 4 April 2014
Last updated 5 February 2016 + show all updates
  1. IHT423 updated attachment replaced on the page.
  2. First published.