You must pay Inheritance Tax by the end of the sixth month after the person died.
ExampleIf the person died in January, you must pay Inheritance Tax by 31 July.
There are different due dates if youâre makingÂ payments on a trust.
HM Revenue and Customs (HMRC) willÂ charge you interestÂ if you do not pay by the due date.
How to pay
Youâll need toÂ get a payment reference numberÂ before you can pay your Inheritance Tax bill.
Pay from your own bank account
You can pay from your own bank account or a joint account with the deceased:
You currently cannot pay Inheritance Tax by cheque because of coronavirus (COVID-19).
You can claim the money back from the deceasedâs estate or the beneficiaries once you get aÂ âgrant of representationâÂ (also known as âprobateâ). This is calledÂ âconfirmationâÂ in Scotland.
Pay from accounts owned by the deceased
You can pay using the deceasedâs:
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 personâs estate. These are known asÂ âpayments on accountâ.
Check your payment has been received
HMRCÂ do not send receipts for each payment you make. Theyâll write to tell you when youâve paid all the Inheritance Tax and interest you owe.
If youâve paid through your own bank or building society, check your statement to confirm the payment has left your account.
If youâve paid by cheque since 6 April 2020
Ask your bank if your cheque toÂ HMRCÂ has been cashed. If it has not been cashed, you should cancel the cheque and payÂ HMRCÂ a different way.