HMRC Inheritance Tax: Customer Guide
When does the inheritance tax have to be paid?
Inheritance tax is due six months after the end of the month in which the death occurred. We call this the due date.
| Month of death | Due date |
|---|---|
| January | 31 July |
| February | 31 August |
| March | 30 September |
| April | 31 October |
| May | 30 November |
| June | 31 December |
| July | 31 January |
| August |
28/29 February |
| September | 31 March |
| October | 30 April |
| November | 31 May |
| December |
30 June |
What about the tax on gifts?
Inheritance tax on potentially exempt transfers, which become chargeable because the person who made them dies within seven years of the gift, is also due six months after the end of the month in which death occurred. More on gifts.
What about instalments?
If the estate includes instalment option property, the first instalment will also be due on the due date (see table above). The second instalment will be due twelve months after that. More on instalments.
