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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 who is liable 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, at a later date, collect further tax and when we may not be able to collect, or have to remit, tax and interest.