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.
Page 2
Declaration
The amount shown on page 1 is required to pay all or part of the Inheritance Tax due. If HM Revenue and Customs (HMRC)
needs to repay the tax paid before the grant or confirmation is issued, they’re authorised to return the money to the account
shown on page 1. For National Savings and Investments (NS&I) accounts, the money will remain with HMRC until the amount
of Inheritance Tax due is finalised.
Representative 1
Surname
First name(s)
Postcode
Rest of address, including house or flat number
Signature
Date DD MM YYYY
Representative 3
Surname
First name(s)
Postcode
Rest of address, including house or flat number
Signature
Date DD MM YYYY
Representative 2
Surname
First name(s)
Postcode
Rest of address, including house or flat number
Signature
Date DD MM YYYY
Representative 4
Surname
First name(s)
Postcode
Rest of address, including house or flat number
Signature
Date DD MM YYYY