Inheritance tax payment due date (UK)
Inheritance tax on death is generally due six months after the end of the month of death; personal representatives normally deal with the tax payable on the death estate. For an immediately chargeable lifetime transfer made from 6 April to 30 September, tax is generally due on 30 April in the following year; for a transfer made from 1 October to 5 April, the general due date is six months after the end of the transfer month. The liable person and exceptions depend on the transfer.
Worked example
A person dies on 12 January 2026. Assuming the ordinary death-estate rule, inheritance tax is due by 31 July 2026.
Common mistake
Counting six months from the day of death rather than from the end of its month, or assuming every lifetime transfer has the same due date as a death estate.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | TX (UK) | Direct | June 2026–June 2027 |