IHTM30262 - 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.