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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Due date for payment: relevant property trusts

Where the charge to tax under Chapter 3 Part 3 IHTA84 arises on or after 6 April 2014, the tax is payable six months after the end of the month in which the chargeable event occurred, IHTA84/S226(3C).

Where the tax charged under Chapter III Part III IHTA 1984 arose before 5 April 2014, the tax is payable

  • for chargeable events after 5 April and before 1 October, on 30 April in the following year

and

  • for chargeable events after 30 September and before 6 April, six months after the end of the month in which the chargeable event took place.

There are two exceptions to this general rule

  • additional tax payable on a chargeable transfer made under Chapter III where the settlor dies within seven years (IHTM30152).

and

  • tax chargeable on conditionally exempt property (IHTM30155).