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’.

  1. 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.

  2. Get your Inheritance Tax payment reference number.

  3. 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.

  4. 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.