You must pay Inheritance Tax by the end of the sixth month after the person died. For 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.
HM Revenue and Customs (HMRC) will charge you interest if you do not pay by the due date.
You usually need to make a payment towards any Inheritance Tax due before you can get a ‘grant of representation’ (also known as ‘probate’). This is called ‘confirmation’ in Scotland.
This guide is also available in Welsh (Cymraeg).
How to pay
You’ll need to get a payment reference number before you can pay your Inheritance Tax bill.
Pay from your bank account
You can pay from your own bank account or a joint account with the deceased.
Make an online payment by:
- approving through your bank account
- bank transfer
You can also pay:
- using telephone banking
- at your bank or building society
- by cheque through the post
You can claim the money back from the deceased’s estate or the beneficiaries once you get probate.
Pay from accounts owned by the deceased
You can pay using the deceased’s:
- bank accounts - including National Savings and Investments (NS&I) accounts
- government stock
If you cannot pay
If you’re unable to release funds from the estate and cannot pay another way, you can ask to postpone paying Inheritance Tax.
If you do not 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 do not 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.
