No code received to pay IHT


I applied for a code to pay IHT and did not receive it (14th March), and so I applied for another one on 30th April. I have not had it yet, and we need to pay by the end of the month.

Has anyone else had problems with getting the initial code?

I had something similar on one of my estates recently. Never got the confirmation email with the KMM reference. Tried again but still nothing. Had to end up using a different email address and that seemed to work, so not sure if it was an HMRC problem or a me problem.


I spoke with HMRC yesterday on this very subject. If you have the KMM reference number from your email confirming an online request, HMRC can tell you if the IHT reference has been sent.

Apparently it is possible to pay money to HMRC as a holding payment, without an IHT reference, but there are a number of steps involved and as the amount of IHT payable in my matter is around £660K, but the six months limit is a couple of months away, I decided to wait for another reference.

Possibly worth hanging on to speak to someone on the IHT helpline (I waited 22 minutes yesterday)?

Hope this helps


Have you called them? They often will supply it on the phone if the letter has accidentally not been sent/not arrived.

Yes, we have needed to submit more than once on occasion. As stated if you phone and endure the call options you will receive a code. NB: I was previously told by a HMRC bod the system is slightly (by modern standards) archaic, in that the online request is received as an email somewhere in HMRC Towers, printed to hard copy, and then passed to a human being to action - much the same way as a fax have been back in the day.

I’ve also had this issue recently. HMRC told us that they’d been having problems with the system that issues the IHT reference numbers and a number of applications had disappeared without trace. We re-submitted the application and received an IHT reference number a few days later.

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I chase up after about a week of applying as it takes ages to come through the post.

By phone that is - sit and do other work whilst on hold


I had a code that didn’t arrive (applied online on 2nd April). My colleague called on 1st May and was told that they had a system error on that day and lost all online applications submitted that day.

She gave the information they required and my code turned up in about a week.

So it is worth ringing.