As a result of Finance Act 2014, a change has been made to the IHT filing and payment date on relevant property trusts. The changes apply to all chargeable events arising on relevant property trusts on or after 6 April 2014.

Readers are advised that the information in guide IHT113 on filing and payment dates is incorrect for events arising on or after 6 April 2014. This will be updated as soon as possible.

When an event, on which IHT is payable, takes place on a relevant property trust, the date for filing the IHT return and paying the tax due has been changed to 6 months after the end of the month in which the charge arose. The change in the:

• filing date will affect all relevant property trusts
• payment date will affect relevant property trusts where the charge to IHT arises between 6 April and 30 September, where previously, the payment date was 30 April in the following year.

For example, if the chargeable event took place on 10 May 2014, the filing and payment date was 30 November 2014.