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Inheritance Tax deadline calculator
Last checked 25 October 2026 against GOV.UK and legislation.gov.uk. General information, not legal or tax advice. England and Wales.
Enter the date of death to see the Inheritance Tax payment deadline, when interest starts, and when an IHT400 account is due. Add the date you wrote to a pension scheme to get a chase date.
How the dates are worked out
| Date | Rule |
|---|---|
| Inheritance Tax payment | Due by the end of the sixth month after the month of death. GOV.UK’s example: if someone died in January, the tax is due by 31 July. |
| Interest | HMRC charges interest on tax not paid by the due date, starting the day after. |
| IHT400 account | Where a full account is needed, HMRC’s form asks for it within 12 months of the date of death. Many estates don’t need one. |
| Pensions | For deaths on or after 6 April 2027, most unused pension funds and death benefits count towards the estate for Inheritance Tax. From that date a scheme has 28 days from receiving a personal representative’s request to send the figures. |
| Chase date | Four weeks after you wrote. The scheme’s 28 days run from when it receives your letter, so allow for the post. |
You usually have to pay some or all of the tax before probate is granted, which means paying before you can get at most of the estate’s money. Banks can often pay Inheritance Tax straight to HMRC from the deceased’s accounts, and tax on property can be paid in yearly instalments over 10 years. GOV.UK explains the options.
Not every estate pays Inheritance Tax. Whether any is due depends on the estate’s value, what’s left to a spouse, civil partner or charity, and the allowances that apply.
Questions
What if the deadline falls at a weekend?
The due date is still the last day of the month. Pay early enough for the money to reach HMRC by then: Faster Payments usually arrive the same or next day, but CHAPS and Bacs can take longer.
Can I pay Inheritance Tax after the deadline?
Yes, but HMRC charges interest from the day after the due date until the tax is paid. If you can’t pay in time, GOV.UK explains how to ask about paying in instalments.
Does the April 2027 pension change move the deadline?
No. The payment deadline is still the end of the sixth month after the month of death. What changes is that most unused pension funds now count towards the estate’s value, so more estates may owe tax, and executors need figures from each pension scheme in time.
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: Valuing the estate of someone who’s died
- GOV.UK: Paying Inheritance Tax in yearly instalments
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
- How long does an executor have to pay Inheritance Tax?
- Letter to a pension provider after a death
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.