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.

On this page:

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


31 July


31 August


30 September


31 October


30 November


31 December


31 January


28/29 February


31 March


30 April


31 May


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


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.

Transfers made on or after 6 April 2014

The due date for all transfers is 6 months after the end of the month in which the transfer was made.

Transfers made before 6 April 2014

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


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


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


More help?

Contact the Probate and Inheritance Tax Helpline


More useful links

Find out how to make an Inheritance Tax payment