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HMRC internal manual

Inheritance Tax Manual

Liability and payment of tax: introduction

This section of the Manual deals with the payment of, and the liability to pay Inheritance Tax. It tells you about

  • Who is responsible for paying the tax
  • When the tax is due
  • What tax is payable when taking out the Grant
  • When tax is payable by instalments in various situations
  • The interest charge.It goes on to detail in what circumstances we can reopen liabilities to tax after the tax has been paid.

The final part of the section sets out in what circumstances we may remit or forgo the collection of tax and interest.