IHTM30021 | Liability on death transfers: the persons liable
From HM Revenue & Customs · Inheritance Tax Manual
The persons liable where the chargeable transfer is made on death under are as specified in . They are:
| ### Persons liable | ### Authority |
| The personal representatives () | |
| Any person in whom the property is vested at any time after the death () | |
| Any person entitled to an interest in possession in the property at any time after the death () |