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HMRC internal manual

Inheritance Tax Manual

Payment methods: payment by cheque

We recommend that our customers make their Inheritance Tax payments electronically. Electronic payments are generally more efficient and secure, as long as the customer provides an accurate reference number. We do not issue receipts for payments that are made by cheque and you should explain this to any customer if they ask you about paying using this method.

However, if a customer wants to pay by cheque you should explain that they need to:

  • include their Inheritance Tax reference number and payslip,
  • make the cheque payable to ‘HM Revenue & Customs only’ followed by the Inheritance Tax reference number (if applicable) or give details of the trust (such as name of the settlement) on the back of the cheque

The cheque should be sent to:

HMRC Banking
St Mungo’s Road
G70 5WY

DX Service
Cumbernauld 2