(IHTA 1984, s. 216)

(In-Depth: ¶180-725)

Nature of transfer

Due Date

Chargeable lifetime transfer

Later of:

– 12 months after end of month in which

  transfer occurred

– 3 months after person became liable

Potentially exempt transfers which have become chargeable

12 months after end of month in which death

of transferor occurred

Transfers on death

Later of:

– 12 months after end of month in which

  death occurred

– 3 months after personal representatives first

  act or have reason to believe an account is

  required

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