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HMRC internal manual

Inheritance Tax Manual

Assessing: SAGE: requests for receipts

All Inheritance Tax banking operations are dealt with centrally by HMRC Banking in Cumbernauld which means it is not possible for us to issue receipts for money when it is placed on account . We advise our customers to pay electronically as this is safer and provides them with proof that the money has been transferred to HMRC.

You should not reply to letters where the only issue is a request for a receipt or confirmation that payment has been received. If this is the only issue raised in the letter you should simply file it beneath the file cover. But, if you receive a letter where the taxpayer or agent asks us to confirm that a payment has been received, and you need to reply about other issues raised, you can confirm that payment has been received in your reply.