Key facts
- Death must be registered within 5 days (England and Wales).
- IHT must be paid within 6 months of the end of the month of death — interest accrues from this date.
- The IHT400 must be submitted within 12 months of the end of the month of death.
- The grant of probate typically takes 4–8 weeks after the application is submitted.
- A deed of variation can redirect inheritance for IHT purposes if made within 2 years of death.
IHT Timeline at a Glance
Dealing with an estate after a death involves a series of time-sensitive steps. Missing deadlines can result in interest charges, penalties, and delays. This page sets out the key dates that executors and personal representatives need to be aware of.[1]
Complete Timeline
| Deadline | Action Required | Consequences of Missing |
|---|---|---|
| 5 days after death | Register the death (England & Wales) | Legal requirement — cannot obtain death certificates without registration |
| As soon as possible | Secure the deceased’s property and assets | Risk of loss, theft, or deterioration |
| 2–8 weeks | Value all estate assets and liabilities | Delays the IHT calculation and probate application |
| Before probate application | Submit IHT400 (if required) and pay IHT due | Cannot apply for probate until IHT is settled |
| 6 months from end of month of death | Pay all IHT due | Interest charged on unpaid balance from this date |
| 4–8 weeks after application | Receive grant of probate | Processing time varies — cannot collect assets without the grant |
| 6–10 months | Place statutory notices for creditors (optional but recommended) | Executor may be personally liable for unknown debts if not placed |
| 12 months from end of month of death | Submit IHT400 (filing deadline) | Penalties for late filing |
| 12 months (“the executor’s year”) | Complete estate administration (target) | Beneficiaries may take legal action after this period |
| 2 years from death | Deadline for deed of variation | Cannot redirect inheritance for IHT purposes after this date |
| 2 years from end of month of death | Claim transferable NRB (IHT402) | Claim may be refused (HMRC has discretion for late claims) |
Key point: Although the IHT payment deadline is 6 months and the filing deadline is 12 months, in practice executors need to pay the IHT and file the IHT400 before applying for probate. This usually means within 3–5 months of death.
IHT Payment Deadlines in Detail
The 6-month IHT payment deadline is calculated from the end of the month of death, not from the date of death itself:[2]
- Death on 1 March → IHT due by 30 September (6 months from 31 March)
- Death on 31 March → IHT due by 30 September (same deadline)
- Death on 15 August → IHT due by 28 February
Interest runs from the due date at a rate linked to the Bank of England base rate. The rate is published on GOV.UK and changes periodically.
Instalment Payment Dates
If the instalment option is elected for qualifying assets (property, businesses, certain shares), the 10 annual instalments fall due as follows:[2]
- 1st instalment: By the normal 6-month payment deadline
- 2nd instalment: 12 months after the 1st
- 3rd–10th instalments: Each subsequent anniversary
- If the asset is sold, all remaining instalments become due immediately
Trust-Related Deadlines
| Event | Deadline |
|---|---|
| 10-year anniversary charge | 6 months after the anniversary date |
| Exit charge reporting (IHT100) | 6 months after the chargeable event |
| Lifetime CLT reporting (IHT100) | 12 months after the end of the month of the transfer |
Planning tip: Use a checklist and diary system to track all deadlines. Missing the 6-month payment deadline triggers automatic interest. Missing the 12-month filing deadline can result in penalties. Setting reminders at 3 months, 5 months, and 11 months after death helps ensure nothing is overlooked.
Frequently Asked Questions
What is the deadline for paying IHT?
IHT must be paid within 6 months from the end of the month in which the person died. For example, if death occurs on 15 March, the deadline is 30 September. Interest is charged from this date on any unpaid balance. In practice, IHT often needs to be paid earlier to obtain the probate grant.
What happens if I miss the IHT payment deadline?
Interest is charged automatically on late payments from the due date until the tax is paid. The current interest rate follows the Bank of England base rate plus a margin. There may also be penalties for late filing of the IHT400 if it is submitted more than 12 months after the end of the month of death.
How long does the executor have to distribute the estate?
There is no fixed legal deadline, but executors should not distribute the estate within the first 6 months (“the executor’s year”) to allow time for creditors to come forward. Beneficiaries cannot force distribution during this period. Most estates are distributed within 6–12 months.
Can I change the will after death for IHT purposes?
Yes. Beneficiaries can redirect their inheritance using a deed of variation within 2 years of death. If all affected beneficiaries agree and the deed includes the appropriate elections, HMRC treats the variation as if the deceased had made the new arrangement in their original will.
Further Reading
- Paying IHT (Instalments Option) — how and when to pay IHT
- Probate and IHT Overview — the probate process step by step
- The IHT400 Form — the full IHT account and filing requirements
- Transferable Nil-Rate Band — claim deadlines
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Sources
- Applying for probate — GOV.UK
- Paying Inheritance Tax — GOV.UK
- IHTM05000 – Delivery of accounts — HMRC