I11.404 Paying IHT On Lifetime Transfers Arising On A Transferor's Death

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Commentary

IHT, trusts and estates

Any additional IHT payable as a result of the transferor's (or settlor's) death within seven years of the transfer (for example, IHT on a failed PET) is due six months after the end of the month in which the death occurred¹.

The same due date

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