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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Payment by instalments: when instalments are payable

The facility provided by IHTA84/S227 (1) is for payment by ten equal yearly instalments. The first instalment is due:

  • in the case of a transfer on death, six months after the end of the month in which the death occurred,
  • in other cases, at the time the tax would be due if it were not being paid by instalments.