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28 August 2012
Payments received in local offices cannot be processed
More than a third (355) of cheques received by HMRC in settlement of inheritance tax dues have been sent incorrectly to Nottingham, Edinburgh or Belfast, the department has warned.
Payments received in local offices cannot be processed and result in delays in the Revenue issuing the IHT421. Instructions on payment are contained in the IHT400 notes, the reverse of payslips and on the HMRC website.
If a taxpayer intends to use a cheque rather than by not paying by one of the preferred methods of Chaps, BACS, bank giro credit or internet payment, it should be sent to HMRC Banking, St Mungo’s Road, Cumbernauld, Glasgow G70 5WY, or to DX service, DX 550100, Cumbernauld 2. Payment and payslip must be the only contents.
