Direct Payment Schemes for Inheritance Tax
Schedule IHT423
IHT423 Page 1 HMRC 01/20
When to use this form
Fill in this form if you want to pay the Inheritance Tax
that’s due, by transferring money from the deceased’s bank,
building society or NS&I accounts.
Before filling in this form, please read the guidance notes
about the Direct Payment Scheme in the IHT400, ‘Notes’.
You should fill in a separate form for each account.
If you need help
For more information, go to www.gov.uk/inheritance-tax
or phone the Inheritance Tax Helpline on 0300 123 1072.
If you’re calling from outside of the UK phone
+44 300 123 1072.
Where to send this form
Send the form to the bank or building society concerned,
or to NS&I and not to HM Revenue and Customs
Inheritance Tax.
Deceased’s surname
Deceased’s first name(s)
Date of death DD MM YYYY
Inheritance Tax reference number
Transfer details
I have applied for a grant of representation or confirmation for the estate of the deceased.
I request that the amount shown below is transferred from the deceased’s account to HM Revenue and Customs
to pay the Inheritance Tax due.
Turn to page 2 and sign the declaration. It’s important that everyone who’s applying for the grant of representation
or confirmation to the estate of the deceased signs this form.
1
Deceased’s account details
Name of bank or building society
(leave blank if using an NS&I account)
2
Sort code
(leave blank if using an NS&I account)
— —
3
Account number
If the deceased’s account is with NS&I, write their
account number here (not their NS&I number or
NS&I’s general account number)
4
Building society account roll or reference number
5
Amount to be transferred
In words
In figures
£
6
Transfer to HM Revenue and Customs
Sort code
0 8
—
3 2
—
1 0
Account number
1 2 0 0 1 1 3 6
Please ensure that you supply a valid IHT reference
number when submitting your payment. Your payment
cannot be matched to your account without this.