Go to main content
Archive Website of the UK government
Please note that this website has a UK government accesskeys system.
Main menu
Page menu
Money, tax and benefits
Paying Inheritance Tax
Who pays Inheritance Tax?
Who has to pay Inheritance Tax in different situations - executors and personal representatives, trustees and beneficiaries
When Inheritance Tax is due - payment deadlines
The ‘due date’ for Inheritance Tax depends on the date of death or when assets are transferred in connection with a trust
Finding the money to pay Inheritance Tax
Ways to fund an Inheritance Tax payment before probate, using the deceased’s bank account, Government Stock or National Savings
How to make an Inheritance Tax payment Opens new window
The steps to follow when you’re making an Inheritance Tax payment by Bacs, CHAPS, Bank Giro and more
Paying Inheritance Tax in yearly instalments
Some assets qualify for payment by instalments - find out which ones, how to pay and how to calculate interest on instalments
Paying Inheritance Tax on account
Find out how to make a lump sum payment in advance and save interest - or earn interest if you overpay
Interest on Inheritance Tax - when and how it is charged
How to calculate interest due on payments made after the ‘due date’
Inheritance Tax and record keeping
Know what records to keep and for how long - for executors, personal representatives, trustees and beneficiaries
Facebook
Twitter
StumbleUpon
Delicious
RedditAdditional links
Simpler, Clearer, Faster
From 17 October, GOV.UK will be the best place to find government services and information
Death and bereavement
Wills, probate, benefits and other things you’ll need to think about after a death
