IHTM30140 - Liability and payment of tax: general payment rule
IHTA84/S226 gives the general rules for the dates on which tax is due (the 鈥榙ue dates鈥�).聽 When tax is being paid by instalments, only the first is payable on the due date under IHTA84/S227 (3).
The following pages provide details of the due dates for the various occasions of charge.