beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Assessing: repayments: payee(s) and address for communications on Sect 6


Insert the name(s) of the authorised payee(s) (IHTM31662) clearly. If the payee is a person, use the usual format of forename first, then surname.

If the payment is due to a bank acting as executor the payee will be the name of the bank.

Where, occasionally, you receive a request for the repayment to be made out in the name of a bank, but a bank is not the executor, you should insert the payee as ‘Name of bank - executors of the deceased’. For example, ‘Royal Bank of Scotland - executors of Mr J Bloggs’

The Payable Order will be made out exactly as you state here.

You should not insert a payee name if the entire repayment is to be offset ‘.


Make sure the address box is completed properly and use the DX address wherever possible.