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HMRC internal manual

Inheritance Tax Manual

Instalment offers: method of payment

When payment is to be made by four or more instalments the taxpayer should be asked at thesettlement interview or, if one is not held, before the draft letter of offer (IHTM36332) is sent, to consider making payments by StandingOrder. If the taxpayer agrees to this, you should seek the advice of DMB as to how thisarrangement should be set up.

It is important that the letter of offer itself does not refer specifically to payment byStanding Order, as this could restrict the ability to recover by other means in the eventof default. A standard form of words (IHTM36346) shouldtherefore be used, providing for payment on or before the last day ofeach month, to enable payment to be made by Standing Order on the date in each monthchosen by the taxpayer.