Pay Inheritance Tax and Meet Deadlines

Deadline first, then payment method

GOV.UK states IHT is generally due by the end of the sixth month after death.

In many estates, payment must start before the grant is issued.

Payment planning in Estate Suite

1. As soon as date of death is confirmed, create a dated task for the IHT deadline.
2. Add a second task for your internal payment-preparation deadline.
3. In IHT and Documents, record how payment will be funded and any references needed.
4. Check whether HMRC direct payment from the deceased's bank account is available.
5. Check whether instalments apply for qualifying assets and capture all instalment dates.
6. Store confirmation receipts and references in Documents immediately after payment.
7. If the route is IHT400, remember probate online usually needs the HMRC probate code issued after HMRC receives IHT400 (often around 20 working days).

Date hygiene rule

Use exact dates in tasks, for example `31 July 2026`, not relative wording like "in six months."

Common mistakes to avoid

• Waiting for probate before planning payment
• Tracking deadlines in personal notes instead of Tasks
• Forgetting to store payment proof with the tax record
• Not scheduling instalment dates at the start

FAQ

When is IHT usually due?

GOV.UK states it is generally due by the end of the sixth month after death.

Can I pay from the deceased's account?

Often yes, through HMRC's direct payment route with participating institutions.

What if cash flow is tight before the deadline?

Escalate early, document options, and avoid waiting until the due month to decide funding.