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HMRC internal manual

Inheritance Tax Manual

Lifetime transfers: the charge to tax: immediately chargeable transfers: introduction

As the name suggests, the tax charge on an immediately chargeable transfer (IHTM04067) arises at the time it is made. It does not depend on a death.

The due date for payment (IHTM30153) depends on the date of transfer.

The amount of tax payable depends upon