1. Overview

You must pay Inheritance Tax by the end of the sixth month after the person died.

Example If the person died in January, you must pay Inheritance Tax by 31 July.

There are different due dates if you’re making payments on a trust.

Penalties

HM Revenue and Customs (HMRC) will charge you interest if you don’t pay by the due date.

How to pay

You’ll need to get a reference number before you can pay your Inheritance Tax bill.

You can pay Inheritance Tax from:

If you pay it from your own bank account, you can claim the money back from the deceased’s estate or the beneficiaries once you get a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.

If you don’t know how much to pay

You can make payments before you know the exact amount of Inheritance Tax owed by the deceased person’s estate. These are known as ‘payments on account’.

Check your payment has been received

HMRC don’t send receipts for each payment you make. They’ll write to tell you when you’ve paid all the Inheritance Tax and interest you owe.

If you’ve paid through your own bank or building society, check your statement to confirm the payment has left your account.