When Inheritance Tax is due - payment deadlines

If an estate owes Inheritance Tax, you must usually pay it within 6 months after the death or interest will be charged. In some cases, you can pay by instalments once a year over 10 years. The 'due date' may differ if Inheritance Tax is due on a trust.

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Inheritance Tax 'due date' after a death

The due date for Inheritance Tax is six months after the end of the month in which the deceased died (see table below).

You must pay Inheritance Tax before you can get the grant of probate (or confirmation in Scotland).

Month when the person died

Inheritance Tax 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

Paying Inheritance Tax by instalments

If you're paying Inheritance Tax by instalments, the first instalment is due six months after the death on the due date above (see table). The second instalment is due 12 months after that.

Find out more about paying Inheritance Tax by instalments

Paying Inheritance Tax on a gift

If someone gives you a gift and doesn't survive for 7 years after making it - and the gift is liable to Inheritance Tax - the payment on the gift is also due 6 months after the death on the due date above (see table).

Read our guide to Inheritance Tax planning for more about gifts

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Inheritance Tax 'due dates' in connection with a trust

If the value of the assets being transferred exceeds the Inheritance Tax threshold (£325,000 in 2014 to 15 tax year), Inheritance Tax can be due:

  • on transfers into a trust
  • on transfers out of a trust
  • every ten years after the original transfer into trust

The due date depends on when the assets are transferred.

  • for transfers made after 5 April and before 1 October, the due date is 30 April in the following year
  • for any other transfers the due date is 6 months after the end of the month in which the transfer was made

Find out more about Inheritance Tax and trusts

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What happens if you don't pay by the due date?

If you don't pay Inheritance Tax in full by the due date, HM Revenue & Customs will charge interest on the amount outstanding, whatever your reason for not paying by the due date. It also charges interest if you pay by annual instalments.

Find out when and how interest is charged on Inheritance Tax

Read about paying Inheritance Tax by instalments

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Penalty charges

If Inheritance Tax is due, you have 12 months from the end of the month in which the death occurred to send in a full Inheritance Tax account - this includes form IHT400, any supplementary pages and papers relating to probate (or confirmation in Scotland).

Unless you have a reasonable excuse for not delivering a full and accurate account within 12 months, you may have to pay a penalty in addition to any interest you owe.

Find out more about penalty charges and what qualifies as a reasonable excuse

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More help?

Contact the Probate and Inheritance Tax Helpline

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More useful links

Find out how to make an Inheritance Tax payment

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