In this section:
If an estate owes Inheritance Tax, you must usually pay it within six months after the death or interest will be charged. In some cases, you can pay by instalments once a year over ten years. The 'due date' may differ if Inheritance Tax is due on a trust.
On this page:
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 |
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
If someone gives you a gift and doesn't survive for seven years after making it - and the gift is liable to Inheritance Tax - the payment on the gift is also due six months after the death on the due date above (see table).
Read our guide to Inheritance Tax planning for more about gifts
If the value of the assets being transferred exceeds the Inheritance Tax threshold (£325,000 in 2013-14 tax year), Inheritance Tax can be due:
The due date depends on when the assets are transferred.
Find out more about Inheritance Tax and trusts
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
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
Contact the Probate and Inheritance Tax Helpline
