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IHTM30152 | Due date for payment: other charges arising on death

From HM Revenue & Customs · Inheritance Tax Manual

Other cases in which the tax is due six months after the end of the month in which the transferor’s death occurs include

  • Potentially exempt transfers (PETs) (IHTM04057) which prove to be chargeable transfers

  • tax charged under the gift with reservation (GWR) (IHTM04071) provisions treated either as part of the transfer on death, and so within IHTA84/S226 (1), or as failed PETs, and so within IHTA84/S226 (3A)

  • any extra tax payable on a chargeable transfer under Chapter III Part III IHTA 1984 (settlements without interests in possession) where the settlor dies within seven years.