Inheritance tax is due six months after the end of the month in which a chargeable transfer is made. However, for transfers made between 6 April and 30 September in any year, otherwise than on death, the tax is due at the end of April of the following year (IHTA 1984, s. 226(1)).

Personal representatives must pay all tax for which they are liable on delivery to the Board of the account of the deceased's estate (s. 226(2)). They may also pay tax chargeable on the death for which they are not liable (e.g. on settled property aggregated with the free estate) if requested to do so by the persons liable therefor.

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