Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Due date for payment: request to pay in advance

You must refer any request to pay tax, whether under discount or not, in advance of a liability crystallising (such as where a timber election has been made under IHTA84/S125 but the taxpayers wish to settle their contingent liability in advance of disposal of the timber) to your Divisional Manager/Team Leader (Scotland).