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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Assessing: transferring money: transferring money to other HMRC offices

If you want to transfer money to another HMRC Office, you must use a form Sect 6 (IHTM31641).

Say ‘yes’ to the question ‘is money to be paid to HMRC.

You must quote the other office’s reference number when completing the form.