IHTM30151 - Due date for payment:
death transfers
IHTA84/S226 contains two rules which apply to transfers on
death:
- under IHTA84/S226 (1) the tax is due six
months after the end of the month in which the death occurs
and
- under IHTA84/S226 (2) personal
representatives (
IHTM05012) must pay all the tax for
which they are liable on delivery of the IHT400. However to the
extent that the instalment option is available this requirement is
limited to payment of any instalments which have then become
due.
