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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Pensions: scheme pensions and lifetime annuities: liability and accountability

The person liable to the tax charge under IHTA84/S151D is the scheme administrator. unless the unauthorised payment was made by any other person in which case the other person is liable for the tax.

The scheme administrator or other person who is liable to a charge is responsible for delivering an account of their liability.

The tax must be paid within 6 months after the end of the month within which the ‘relevant unauthorised payment’ is made.