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How long does an executor have to pay Inheritance Tax?
Last checked 25 October 2026 against GOV.UK and legislation.gov.uk. General information, not legal or tax advice. England and Wales.
Inheritance Tax must be paid by the end of the sixth month after the month in which the person died. If they died in January, the deadline is 31 July. HMRC charges interest on anything unpaid after that.
The deadline
| Died in | Inheritance Tax due by |
|---|---|
| January | 31 July |
| April | 31 October |
| August | 28 February (29 in a leap year) |
| December | 30 June |
The day of the month doesn’t matter: someone who died on 1 March and someone who died on 31 March have the same deadline, 30 September. Use the deadline calculator to get the exact date.
Interest if you pay late
HMRC charges interest on Inheritance Tax not paid by the deadline, from the day after, until it’s paid. HMRC sets the rate, linked to the Bank of England base rate, and GOV.UK publishes the current one. Interest is charged even when the delay isn’t your fault, for example while waiting for a valuation. Paying something on account before the deadline reduces the interest.
Paying before you can get at the money
GOV.UK explains that you usually need to pay towards any Inheritance Tax before you can get the grant of probate, but most of the estate’s money is frozen until you have the grant. There are ways round that:
- From the deceased’s bank account. Many banks and building societies will pay Inheritance Tax straight to HMRC from the deceased’s accounts under the Direct Payment Scheme, before probate.
- Government stock or National Savings. These can also be used to pay HMRC directly.
- Instalments on property. Tax on property that’s hard to sell quickly, such as a house or land, can usually be paid in equal yearly instalments over 10 years. Interest is charged on what’s outstanding.
- From April 2027, pension schemes. Personal representatives and beneficiaries will be able to direct a pension scheme to pay the tax on its death benefits. See our April 2027 guide.
You need an Inheritance Tax reference number before you pay. HMRC suggests applying for it at least three weeks before you want to pay.
The IHT400 account is a separate date
If the estate needs a full Inheritance Tax account (form IHT400), HMRC’s form asks for it within 12 months of the date of death. That’s later than the payment deadline, so many executors pay an estimate first and send the account when the figures are final. Estates that don’t owe tax and qualify as “excepted estates” don’t need an IHT400 at all: GOV.UK explains how to check.
Keep a record
Whatever you pay, record the date, amount and how you paid. It goes in the estate accounts as an expense of the estate, and beneficiaries will want to see it. If HMRC later refunds an overpayment, record that too.
Questions
Who pays the Inheritance Tax: the executor or the beneficiaries?
The personal representatives (executors or administrators) are usually responsible for paying it out of the estate. Beneficiaries normally receive what’s left after tax, unless the will says otherwise or they received gifts that HMRC taxes separately.
What happens if the estate can’t pay by the deadline?
The tax is still due and interest runs from the day after the deadline. Contact HMRC early: they can discuss instalments on property and other options. Paying what you can on account limits the interest.
Is Inheritance Tax due on every estate?
No. Many estates owe nothing because of the nil-rate band (£325,000), the residence nil-rate band for a home left to children or grandchildren, and the exemptions for spouses, civil partners and charities. GOV.UK has the current thresholds.
Does the deadline change from April 2027?
No. What changes is that most unused pension funds count towards the estate, which may mean more estates owe tax.
Keep the estate’s records in one place. Executor’s Cashbook holds the assets and debts, every payment in and out, the distributions and the deadlines, and turns them into estate accounts for the beneficiaries. It runs in your browser and your records stay on your device. Free for up to 10 items.
Open Executor’s CashbookSources
- GOV.UK: Pay your Inheritance Tax bill
- GOV.UK: Pay early to avoid paying interest
- GOV.UK: Inheritance Tax thresholds and interest rates
- GOV.UK: Paying from the deceased’s bank account
- GOV.UK: Yearly instalments
- GOV.UK: Get an Inheritance Tax reference number
- GOV.UK: Inheritance Tax account (IHT400)
- GOV.UK: Inheritance Tax thresholds
More guides
- Executor spreadsheet (UK): what to track
- Estate accounts template for England and Wales
- Pensions and Inheritance Tax from April 2027: what executors need to know
- Letter to a pension provider after a death
- Inheritance Tax deadline calculator
This guide is general information about the rules in England and Wales, checked on 25 October 2026. It isn’t legal or tax advice, and rules change: check GOV.UK, or ask a solicitor or probate practitioner about your situation.