IHTM30021 - Liability on death transfers: the persons liable
The persons liable where the chargeable transfer is made on death under IHTA84/S4 are as specified in IHTA84/S200 (1). They are:
| ### 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) |