HMRC Inheritance Tax: Customer Guide

Tell me about paying the inheritance tax (IHT)

• Who pays the IHT on the deceased’s estate?
• Who pays the tax if IHT is due on gifts?
• When does the IHT have to be paid?
• How do I work out how much tax is due?
• How much tax do I have to pay before I can get a grant of representation?
• Will I have to pay any interest?
• Can I pay by instalments?
• How do I obtain a Inheritance Tax reference and IHT payslip?
• Tell me about paying by cheque
• Tell me about paying by BACS Direct Credit
• Tell me about paying by CHAPS
• Tell me about paying by Bank Giro
• What is the direct payment scheme?
• How do I pay using the deceased’s Government Stocks?
• How do I pay using the deceased’s National Savings investments?
• Can I recover IHT I have paid for someone else?
• How can I be sure I have no more IHT to pay?