HMRC internal manual

Inheritance Tax Manual

IHTM10042 - IHT400 - Direct payment scheme (page 12)

If they want to use the Direct Payment Scheme to pay all or part of the tax due on the estate, the taxpayer or their agent will answer ‘Yes’ to question 118, at the top of page 12 of the account. They should fill in a separate form IHT423 for each bank or building society account they are paying tax from.