Inheritance Tax: Unpaid Taxes
Commons · Question 24952 · Tabled 28 Aug 2026 · Treasury · Official record
Answered 7 Sep 2026
Question
Asked by Zöe Franklin
To ask the Chancellor of the Exchequer, what assessment he has made of the potential impact of charging interest on unpaid Inheritance Tax where an estate’s principal asset cannot be sold because of delays by HM Courts and Tribunals Service in issuing pro
Answer
Answered by James Murray, 7 Sep 2026
Inheritance tax (IHT) is due by the end of the sixth month after the date of death. Late payment interest will accrue on any amounts outstanding after this date. Personal representatives can proceed to apply for probate when sufficient IHT has been paid. ...