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HMRC internal manual

Inheritance Tax Manual

Liability and payment of tax: general payment rule

IHTA84/S226 gives the general rules for the dates on which tax is due (the ‘due dates’).  When tax is being paid by instalments, only the first is payable on the due date under IHTA84/S227 (3).

The following pages provide details of the due dates for the various occasions of charge.