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On a transfer on death the deceased's personal representatives must pay the IHT due to obtain a grant of representation (probate or letters of administration)¹.

There is no order of liability on a death transfer², unlike for potentially exempt and chargeable lifetime transfers (see I10.110B, I10.111C and I10.111D) however, see further comments below.

The persons who are liable for the IHT on a death transfer are³:

1. Ìý

   (a)ÌýÌýÌýÌý The deceased's personal representatives, so far as the IHT is attributable to property which was not comprised in a settlement immediately before the death or was comprised in a settlement and was land in the UK which devolves upon or vests in the personal representatives⁴.

2. Ìý

   This will also include foreign property, property subject to a reservation, property passing by survivorship, nomination and a donatio mortis causa⁵ even though this property does not vest in the personal representatives.

3. Ìý

   Where IHT is attributable to a gift with reservation then the personal representatives will be liable only if