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HMRC internal manual

Inheritance Tax Manual

Payment methods: payment out of tax repayments

If the taxpayers ask for a repayment of Income Tax, or other tax, to be used in satisfaction of an Inheritance Tax liability you will need to provide the relevant caseworker with a copy of the taxpayer’s letter, plus the file reference.

The money should be transferred using the IVT system. We are not on the system but monies can be sent via FAO Worthing, the IVT collection number being 856.

The caseworker should include their EDP (IHTM31211) and should also ensure that our reference number is readily apparent.

The same method of transfer can also be used when money is sent to another part of HMRC in error.

Any procedural problems should be referred to Banking Operations Nottingham (Inheritance Tax) (IHTM31912) for advice.