Bank details for online or telephone banking, CHAPS, Bacs

You can pay Inheritance Tax from your own bank account or a joint bank account if you held one in joint names with the deceased. You can claim it back from the deceased’s estate. You can pay by Faster Payments (online or telephone banking), CHAPS or Bacs to HM Revenue and Customs’ ( HMRC ) account. Sort code Account number Account name 08 32 10 12001136 HMRC Inheritance Tax You’ll need to use your Inheritance Tax payment reference number as the payment reference. How long it takes Payments made by Faster Payments will usually reach HMRC on the same or next day, including weekends and bank holidays. CHAPS payments usually reach HMRC the same working day if you pay within your bank’s processing times. Bacs payments usually take 3 working days. Check your bank’s transaction limits and processing times before making a payment. Overseas payments Use these details to pay from an overseas account. Account number (IBAN) Bank identifier code (BIC) Account name GB66BARC20114763495590 BARCGB22 HMRC Inheritance Tax HMRC ’s banking address is: Barclays Bank PLC 1 Churchill Place London United Kingdom E14 5HP

At your bank or building society

You can pay Inheritance Tax from your own bank account or a joint bank account if you held one in joint names with the deceased. You can claim it back from the deceased’s estate. You can pay at a branch by cash or cheque. Please complete one of your bank’s paying in slips with the following HMRC bank account details: Sort code 25 61 21 Account number 63495590 Account name HM Revenue & Customs Inheritance Tax Make your cheque payable to ‘HM Revenue and Customs only’. Write the name of the deceased and your Inheritance Tax payment reference number on the back of the cheque. You’ll find the reference number on the letter HMRC sent you. HMRC will accept your payment on the date you make it and not the date it reaches HMRC ’s account, if you pay between Monday and Friday.

By cheque through the post

Make your cheque payable to ‘HM Revenue and Customs only’. Write the name of the deceased and your Inheritance Tax payment reference number on the back of the cheque. You’ll find the reference number on the letter HM Revenue and Customs (HMRC) sent you. Your payment may be delayed if you do not fill in your cheque properly. Send your cheque to HMRC. HM Revenue and Customs Inheritance Tax Team BX9 1HT Send your cheque separately to any other forms or letters you need to send HMRC. If you send anything else with your cheque, your payment might be delayed. Do not fold your cheque. Allow 10 working days for the payment to reach HMRC.

From the deceased's bank account

You can ask banks, building societies or National Savings & Investments ( NS&I ) to pay some or all of the Inheritance Tax due from the deceased person’s accounts to HM Revenue and Customs ( HMRC ). This is called the ‘Direct Payment Scheme’. Ask the bank, building society or NS&I to make you a ‘personal representative’ - each one will do this in a different way. You can do this before you apply for a ‘ grant of representation ’ (known as ‘probate’). This is known as confirmation in Scotland. Get your Inheritance Tax payment reference number . Fill in form IHT423 and send it to the bank, building society or NS&I. Send a separate form for each account you want to pay HMRC from. Send Inheritance Tax Account form IHT 400 , Probate Summary form IHT421 , (Confirmation form C1 in Scotland) and any supplementary pages or supporting documents to HMRC. HM Revenue and Customs Inheritance Tax Team BX9 1HT When the bank, building society or NS&I has made the payment, HMRC will stamp and return Probate Summary form IHT421 (Confirmation form C1 in Scotland) so you know the Inheritance Tax has been paid.

Using British government stock

Write to Computershare Investor Services, who run the British government stock scheme. Tell them you want to pay Inheritance Tax and how much of the stock you want to use. Enclose a copy of the death certificate and the stock reference number (if you have it). British Government Stocks (Gilts) Computershare Investor Services plc The Pavilions Bristol BS99 6ZW Computershare Investor Services plc gilts@computershare.co.uk Telephone: 0370 703 0143 Find out about call charges At the same time, send HMRC : a letter saying how much tax you want to be paid out of the stock Inheritance Tax Account form IHT400 - you’ll need to put your Inheritance Tax payment reference number on the form Probate Summary form IHT421 (Confirmation form C1 in Scotland) HM Revenue and Customs Inheritance Tax Team BX9 1HT HMRC will contact Computershare and ask for the money to be transferred. This could take up to 4 weeks. Do not pay this way if you need to get probate (known as ‘confirmation’ in Scotland) quickly. (Probate is the right to deal with the deceased person’s property, money and possessions.) After the money has been transferred In England, Wales or Northern Ireland HMRC will send your IHT421 form to the Probate Registry so they can send a grant of representation to you (if you’re handling probate yourself) or to your solicitor. In Scotland HMRC will return your C1 Confirmation form to you so you can apply for confirmation . If the amount transferred is not enough to cover the Inheritance Tax you owe, HMRC will write to tell you how much to pay and how to pay it.

By transferring national heritage property

In very exceptional cases you may be able to make Inheritance Tax payments by transferring national heritage property to the Crown. National heritage property may include: buildings or land of historic, architectural, scenic or scientific interest artworks, books and manuscripts or scientific collections of historic, scenic or scientific interest Offers to make Inheritance Tax payments by transferring national heritage property to the Crown are dealt with on an individual basis. Contact the HMRC Heritage team for information on making an offer. HMRC Heritage Telephone: 03000 562388 Find out about call charges HMRC Heritage HM Revenue and Customs Ferrers House, PO Box 38 Castle Meadow Road Nottingham NG2 1BB If your offer is accepted Even if your offer’s accepted, you must first pay all of the Inheritance Tax you owe through other means and have a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland. Once your property has been transferred HM Revenue and Customs ( HMRC ) will repay the Inheritance Tax you’ve paid.

In yearly instalments

You can pay your Inheritance Tax on things that may take time to sell in equal annual instalments over 10 years. You must say on Inheritance Tax Account form IHT400 if you want to pay in instalments. You’ll usually have to pay interest on your instalments. Use the calculator to work out the interest you’ll need to pay. You must pay the tax in full when you’ve sold the deceased’s assets, such as their house or shares. When you must pay The first instalment is due at the end of the sixth month after the death (for example if they died on 12 January, you’d have to pay by 31 July). This is known as the ‘due date’. Payments are then due every year on that date. Paying early You can pay off the full tax and interest at any time. Write to HM Revenue and Customs ( HMRC ) Trusts and Estates asking for a final assessment (you do not have to include payment). What you pay interest on You will not pay any interest on the first instalment unless you pay late. On each later instalment you must pay interest on both of the following: the full outstanding tax balance the instalment itself, from the date it’s due to the date of payment (if it’s paid late) What you can pay in instalments Houses You can pay 10% and the interest each year if you decide to keep the house to live in. Shares and securities You can pay in instalments if the shares or securities allowed the deceased to control more than 50% of a company. Unlisted shares and securities You can pay in instalments for ‘unlisted’ shares or securities (ones not traded on a recognised stock exchange) if they’re worth more than £20,000 and either of these apply: they represent 10% of the total value of the shares in the company, at the price they were first sold at (known as the ‘nominal’ value or ‘face value’) they represent 10% of the total value of ordinary shares held in the company, at the price they were first sold at You can find the face value of a share and whether it’s an ordinary share on the share certificate. You can also pay in instalments if either of these apply: at least 20% of the total Inheritance Tax the estate owes is on assets that qualify for payment by instalments paying Inheritance Tax on them in one lump sum will cause financial difficulties Business run for profit You can pay in instalments on the net value of a business, but not its assets. Agricultural land and property This is rare because most agricultural land and property is exempt from Inheritance Tax . Gifts You can pay in instalments if there is still Inheritance Tax to pay and you were given: buildings shares or securities part or all of a business If the gift was an unlisted share or security, it must still have been unlisted at the time of the death.

Get your Inheritance Tax payment reference number at least 3 weeks before you want to make a payment by filling in Form IHT122 . Send Inheritance Tax Account form IHT100 to HM Revenue and Customs (HMRC). Pay the Inheritance Tax, either through a bank or building society or by cheque through the post . Payment deadlines Transfers You must pay Inheritance Tax on transfers into a trust or out of a trust (known as ‘exit charges’) no later than 6 months after the end of the month the transfer was made. 10-year anniversary charge The 10-year anniversary charge can be paid up to 6 months after the 10th anniversary of the date the trust was set up.

Pay early to avoid paying interest

You can make early Inheritance Tax payments before you know the exact amount the estate owes (this is known as a ‘payment on account’). HM Revenue and Customs ( HMRC ) will charge you interest if you do not pay all the tax the estate owes by the due date . If you will not know how much Inheritance Tax the estate owes by the time the payment is due, a payment on account can help you avoid some of the interest. If you overpay If you pay more money than the final bill says the estate owes, HMRC will refund the excess after you’ve been given probate ( confirmation in Scotland). Probate is the right to deal with the deceased person’s property, money and possessions. HMRC will also pay interest on the amount you’ve overpaid . To receive the refund, you’ll need to write to HMRC . HM Revenue and Customs Inheritance Tax Team BX9 1HT Put ‘Repayment - further details’ at the top of the letter. Include the name, number and sort code of the bank account you want the refund to go to. The letter must be signed by the same people who signed forms IHT400 and IHT100 if: you’re applying without the help of a solicitor or agent the refund is being paid into a different bank account to the one nominated in IHT400 or IHT100 If you’re an agent acting on behalf of the estate and you’re not asking for the refund to be paid into a different bank account, only put your signature on the letter.

Pay your Inheritance Tax bill

Q: Get a payment reference number

You’ll need to get an Inheritance Tax reference number from HM Revenue and Customs ( HMRC ) at least 3 weeks before you make a payment. You can apply for one: online (unless you need it for a trust ) by post - using form IHT422, Application for an Inheritance Tax reference (the address you need is on the form) Do not use the 15-digit number from the online Inheritance Tax service to report an estate’s value.

Overview

You must pay Inheritance Tax by the end of the sixth month after the person died.

Example If the person died in January, you must pay Inheritance Tax by 31 July.

There are different due dates if you’re making payments on a trust.

HM Revenue and Customs (HMRC) will charge you interest if you do not pay by the due date.

How to pay

You’ll need to get a payment reference number before you can pay your Inheritance Tax bill.

Pay from your own bank account

You can pay from your own bank account or a joint account with the deceased:

You can claim the money back from the deceased’s estate or the beneficiaries once you get a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.

Pay from accounts owned by the deceased

You can pay using the deceased’s:

bank accounts - including National Savings and Investments (NS&I) accounts
government stock

If you do not know how much to pay

You can make payments before you know the exact amount of Inheritance Tax owed by the deceased person’s estate. These are known as ‘payments on account’.

Check your payment has been received

HMRC do not send receipts for each payment you make. They’ll write to tell you when you’ve paid all the Inheritance Tax and interest you owe.

If you’ve paid through your own bank or building society, check your statement to confirm the payment has left your account.

View a printable version of the whole guide

Pay your Inheritance Tax bill

Overview

How to pay

Pay from your own bank account

Pay from accounts owned by the deceased

If you do not know how much to pay

Check your payment has been received

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Pay your Inheritance Tax bill

Overview

How to pay

Pay from your own bank account

Pay from accounts owned by the deceased

If you do not know how much to pay

Check your payment has been received

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