Pay your Inheritance Tax bill

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Trusts

  1. Get your Inheritance Tax payment reference number at least 3 weeks before you want to make a payment by filling in Form IHT122.

  2. Send Inheritance Tax Account form IHT100 to HM Revenue and Customs (HMRC).

  3. Pay the Inheritance Tax, either through a bank or building society or by cheque through the post.

Payment deadlines

Transfers

You must pay Inheritance Tax on transfers into a trust or out of a trust (known as ‘exit charges’) no later than 6 months after the end of the month the transfer was made.

10-year anniversary charge

You must pay inheritance Tax every 10 years from when the trust is set up. You must pay this no later than 6 months after each 10-year anniversary.

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