Direct Payment Schemes for Inheritance Tax

The guidance notes for IHT direct payments advice that if banks are instructed to release assets from the deceased account for IHT that one should send the executor should send the IHT 400 form at the same time. What if the banks pay the money to the IHT reference number but the form comes later – we need some more time to clarify some more items but need to meet the deadline of 6 month for payment.

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.