Inheritance Tax Act 1984 section 211

Burden of tax on death

Section 211 determines who bears the burden of inheritance tax arising on death, establishing that tax is generally treated as an administration expense of the estate rather than being charged against individual gifts.

• Inheritance tax on death is treated as a general testamentary and administration expense of the estate, but only for UK property that vests in the personal representatives and was not held in a settlement immediately before death.
• The deceased can override this default rule by expressing a contrary intention in their will, for example by directing that specific gifts must bear their own tax.
• Where tax paid by personal representatives does not fall to be borne as a general estate expense, the person who receives the property must reimburse the personal representatives for the tax attributable to that property.
• All references to tax in this section include interest on tax, so the same rules about who bears the burden apply equally to any interest that accrues.