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HMRC internal manual

Inheritance Tax Manual

Lifetime transfers chargeable when made: tax immediately payable

Instalments are available if the tax attributable to the qualifying property (IHTM30265) is borne by the person benefiting from the transfer.

Accordingly instalments are not available:

  • if the transfer is grossed up (IHTM14541)or

  • if it is grossed up in part, to the extent that it is grossed up.