If you use assistive technology (such as a screen reader) and need a
version of this document in a more accessible format, please email email@example.com.
Please tell us what format you need. It will help us if you say what assistive technology you use.
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.