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HMRC internal manual

Inheritance Tax Manual

Interest in unadministered estates: payment by instalments


You may allow payment of tax by instalments, interest free as appropriate, if the underlying assets comprised in the unadministered residuary estate qualify for the instalment option (IHTM30212).

You must also take those assets into account in considering whether the tax chargeable on other property in the beneficiary’s estate may be paid by instalments.