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HMRC internal manual

Inheritance Tax Manual

Payment by instalments: option where additional tax payable

When additional tax becomes payable in respect of the instalment option property (e.g. because of an increase in value or in the effective rate of tax), IHTA84/S227 (1) allows the taxpayer the right to pay any such additional tax by instalments. Where the election (IHTM30202) is made, you may allow the portion of the additional tax attributable to the instalment option property to be paid by instalments. If you have any doubts regarding the operation or application of this section, you should consult your manager.