If you pay inheritance tax late, you must pay late-payment interest
If you pay your inheritance tax after its due date, you must pay late-payment interest. Late-payment interest is also collected on any punitive tax increase.
You can use the late-payment calculator to work out the exact amount of interest. Pay the late-payment interest together with the actual tax.
If your inheritance tax payment is late, your tax summary will include a reminder
If you have not paid your inheritance tax, your monthly tax summary will include a payment reminder.
You will receive 1 to 3 reminders in the tax summary before we transfer the overdue inheritance tax to the enforcement authorities. The number of reminders depends on your tax debt.
You will always receive a notification in your tax summary before we transfer your overdue taxes to the enforcement authorities. The third reminder is sent two years after the due date of the first inheritance tax instalment. Late-payment interest is calculated on the unpaid instalments normally.
If your tax has already been transferred to the enforcement authorities, you must follow their instructions on how to pay. If the tax has been transferred to enforcement, the enforcement authorities collect an additional charge even if you pay the tax directly to the Tax Administration.
If you have financial difficulties, you can request a payment arrangement in MyTax.
See instructions: How to request a payment arrangement in MyTax