Who pays the Inheritance Tax bill?
The ’personal representative’ (the person nominated to handle the affairs of the deceased person) arranges to pay any Inheritance Tax that is due. You usually nominate the personal representative in your Will (you can nominate more than one), in which case they are known as the ’executor’. If you die without leaving a Will a court can nominate the personal representative, in which case they are known as the ’administrator’.
