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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Liability on death transfers: the persons liable

The persons liable where the chargeable transfer is made on death under IHTA84/S4 areas specified in IHTA84/S200 (1) as amplified by IHTA84/S200 (4), IHTA84/S209 andIHTA84/S210:

### Persons liable ### Authority
   
The personal representatives (IHTM30031) IHTA84/S200(1)(a)
Any person in whom the property is vested at any time after the death (IHTM30035) IHTA84/S200(1)(c)
Any person entitled to an interest in possession in the property at any time after the death (IHTM30035) IHTA84/S200(1)(c)