Do you have to pay Inheritance Tax before probate?

Usually, yes: where Inheritance Tax is due, GOV.UK says you normally need to make a payment towards it before the grant can be issued. The tax is generally due by the end of the sixth month after the death, so funding needs to be planned early.

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See what to organise before the grant

This is a planning prompt, not a tax calculation. Confirm the estate position with HMRC guidance or a qualified adviser where needed.

  • Does the estate appear likely to owe Inheritance Tax? Unlikely or no tax expected | Possibly | Likely or already calculated
  • Is there accessible cash in the estate? Yes, likely enough | Some, but perhaps not enough | Mostly tied up in property or other assets
  • How far has the IHT work progressed? Values and route are mostly clear | Still gathering figures | Reliefs, trusts, business, or foreign assets may apply

Detailed guide

Quick answer

Where Inheritance Tax is due, you will **usually need to make a payment towards it before probate can be granted**. GOV.UK also says the tax is generally due by the **end of the sixth month after the person died**.

The practical task is therefore to confirm the likely tax bill and funding route before the probate application depends on them.

The deadline that catches people out

Inheritance Tax is generally due by the **end of the sixth month after the person died**. For example, if the person died in January, the payment deadline is 31 July.

HMRC can charge interest if payment is made after the due date.

This is why executors often find that the tax stage must be addressed before the grant application can move forward cleanly.

Why this matters before probate

People often assume the order is:

  1. get probate
  2. access estate money
  3. pay inheritance tax

For some estates, that is the wrong sequence. Where tax is due, you will often need to make a payment toward it before the grant is issued.

That creates a cash-flow problem as much as a tax problem.

The main ways tax is commonly paid

The GOV.UK payment guidance sets out several routes, including:

  • payment from your own bank account
  • payment from a joint account with the deceased
  • payment from certain accounts in the deceased's name
  • instalment arrangements for qualifying assets in some cases

There are also routes involving specific asset types and other arrangements, depending on the estate.

Practical steps before payment

  1. confirm the estate's likely inheritance-tax position
  2. get the payment reference number needed for the tax payment route
  3. decide where the payment is actually going to come from
  4. record the payment evidence and note what part of the estate position it supports
  5. keep the probate and tax records aligned so the next stage is not being built on outdated figures

The payment is much easier to manage when it is part of the estate plan, not a last-minute surprise.

When instalments may be relevant

Some estates can pay inheritance tax by yearly instalments on qualifying assets.

That does not remove the need to understand the rules carefully. It simply means the funding route may be different from paying the whole liability immediately in one amount.

Where the estate may depend on instalments, record that early and make sure the evidence for the relevant asset is strong.

If the estate does not have ready cash

This is one of the most stressful points in the process. An executor may know tax is due but not yet have unrestricted access to estate funds.

At that point, the important questions are:

  • can the payment be made from a route linked to the deceased's accounts?
  • does the estate qualify for an instalment route for part of the tax?
  • is an earlier payment on account needed?
  • does the probate timeline depend on resolving this before the application can move forward?

Those questions are easier to solve when the estate record already shows which assets are liquid and which are not.

The records you should keep

At a minimum, keep:

  • the payment reference
  • evidence of how much was paid and when
  • the source of the money used
  • any instalment or funding decision made
  • correspondence that explains the payment status

These records matter not only for the tax file, but also for the final estate accounts.

Using Estate Suite at the payment stage

Estate Suite is most useful here when the tax payment is linked back to:

  • the IHT route chosen
  • the supporting tax documents
  • the relevant money movement in Ledger
  • the task or note explaining what still remains outstanding

That way, the estate does not end up with the tax payment recorded in one place and the reason for it forgotten in another.

Good next reads

FAQ

Do you have to pay all Inheritance Tax before probate?

Not always. GOV.UK says you usually need to make a payment towards any IHT due before the grant. Instalments may be available for qualifying assets, and HMRC has a grant-on-credit route where funds cannot be released before probate.

When is Inheritance Tax due after a death?

It is generally due by the end of the sixth month after the month in which the person died. Interest can apply after the due date.

Can IHT be paid from the deceased person's bank account?

Some banks and financial institutions can send money directly from the deceased's account to HMRC under the Direct Payment Scheme. Check the current GOV.UK process and the institution's requirements.

The process at a glance

  1. 1. Value the estate (Before probate) Identify assets, debts, lifetime gifts, and relief questions so the likely IHT position is based on evidence.
  2. 2. Choose the reporting route (Once values are known) Confirm whether full IHT reporting is needed and obtain the reference required for any payment.
  3. 3. Arrange the funding (Before the grant) Use an appropriate payment route and record whether any balance is being paid by instalments or remains outstanding.
  4. 4. Keep tax and probate aligned (Through administration) Retain confirmations, update changed values, and make sure the estate accounts explain every tax payment.

Keep the tax figures, payment records, and probate information together.

Estate Suite keeps valuations, IHT preparation, documents, tasks, and later payments in the same estate record.

  • Build the asset and liability picture before choosing the tax route.
  • Keep supporting evidence beside each reported value.
  • Track payment references, dates, and outstanding amounts.
  • Carry tax payments into the ledger and final accounts.
Estate Suite inheritance tax preparation workspace
Keep the tax figures, payment records, and probate information together.

Before you pay

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  • Tasks, forms and records stay together

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