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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Due date for payment: lifetime transfers chargeable when made

For lifetime transfers chargeable when made, the lifetime tax (IHTM14534) is payable under IHTA84/S226 (1) either:

  • where the transfer was made after 5 April and before 1 October in any year, on 30 April in the following yearor

  • where the transfer was made after 30 September and before 6 April in any year, six months after the end of the month in which the transfer was made.Any extra tax payable on the death of the transferor within seven years of the transfer is due six months after the end of the month in which the death occurs.