HM Revenue & Customs (HMRC) will no longer accept payment of inheritance tax (IHT) by cheque, and will not issue repayments by cheque any longer. The change in approach has been prompted by coronavirus but appears to be a permanent change.

In order to receive a repayment, payee details must be sent to HMRC in writing, in a letter signed by everyone who signed the IHT400 or IHT100.  This letter must be headed ‘Repayment – further details’.

In addition, due to the current situation, HMRC is temporarily accepting printed signatures on IHT returns instead of personal representatives’ physical signatures, in cases when there is a professional agent acting.

If you have any questions, or require any assistance with IHT filings or related issues, please call a member of our private client team or email [email protected]