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Business, Woodland, Heritage and Farm Relief

If the deceased owned a business, farm, woodland or National Heritage property, some relief from Inheritance Tax may be available.

Deadline for paying Inheritance Tax

In most cases, you must pay Inheritance Tax within six months of the end of the month in which the deceased died. After this, interest will be charged on the amount outstanding.

You can pay in yearly instalments over ten years if the value of the estate is tied up in property such as a house.

The due dates are different if you're paying Inheritance Tax on a trust.

Inheritance Tax and probate forms

You have to fill out an Inheritance Tax form as part of the probate process (or confirmation in Scotland) even if no Inheritance Tax is due. Different forms are used depending on where the deceased lived, and whether there is any Inheritance Tax to pay. You must pay some or all of any Inheritance Tax due before you can get a grant of probate (or confirmation).

How to pay Inheritance Tax

More help?

· Contact the Probate and Inheritance Tax Helpline

There are various ways to pay the Inheritance Tax due on an estate, including paying on account or paying in instalments.

Self Assessment: the basics

Self Assessment involves completing a tax return each year. You show your income and capital gains (profits on the sale of certain assets) and claim tax allowances or reliefs on your tax return. This guide covers how to get a tax return, when to send it back and what happens if you don't.