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Home / Simons-Taxes / IHT, trusts and estates / Part I11 Administration and collection / Division I11.4 Payment of IHT

Division I11.4 Payment of IHT

IHT, trusts and estates

Division I11.4 Payment of IHT

I11.401 IHT—due date and method of payment
I11.402 Paying IHT on heritage property or woodlands
I11.403 Payment of IHT—personal representatives (PRs)
I11.404 Paying IHT on lifetime transfers arising on a transferor's death
I11.405 Interest on unpaid IHT
I11.406 Statutory powers to raise funds to pay IHT
I11.407 Recovery of IHT from another person where instalments available
I11.409 Recovery of IHT by the Board
I11.410 IHT underpaid
I11.411 IHT overpaid
I11.412 IHT—determination based on previous view of law
I11.412A General IHT clearance certificates
I11.413 IHT—certificates of discharge of specified property
I11.415 IHT—administration actions
I11.416 Destinations for rewritten material
I11.420 The IHT instalment option—overview
I11.421 IHT instalment option—qualifying land
I11.422 IHT instalment option—controlling shares
I11.423 IHT—unquoted shares or securities not giving control
I11.424 The IHT instalment option—'a business'
I11.425 Deferred IHT on trees and underwood
I11.426 Interest on IHT instalments
I11.427 IHT rates of interest
I11.430 Acceptance of heritage property in payment of IHT
I11.431 Certificates of tax deposit for payment of IHT
I11.432 Income tax relief for interest paid on a loan to pay IHT
I11.433 Company purchase of own shares to facilitate payment of IHT
I11.440 IHT—property subject to Inland Revenue charge
I11.441 IHT—property not subject to Inland Revenue charge
I11.442 Incidence of IHT on death
I11.443 IHT—dispositions of property subject to an Inland Revenue charge

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