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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Lifetime transfers chargeable when made: introduction

The instalment conditions have to be considered separately for:

  • the tax immediately payable (IHTM30262) on the making of the chargeable transfer and

  • the additional tax payable (IHTM30263) on the transferor’s death within seven years of the transfer.