5. From the deceased's bank account

You can ask banks or building societies 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 or building society to make you a ‘personal representative’ - each bank or building society 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 reference number.

  3. Fill in form IHT423. Send a separate form to each bank or building society 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
Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB

When the bank or building society 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.