Inheritance Tax (IHT) is a tax that is applied to the estate of a deceased, where it is applicable.
IHT is paid to HM Revenue and Customs (HMRC) from funds of the estate by the executor of the Will – or their representative, if they have appointed an authorised firm (like Get Probate) to deal with the probate process on their behalf.
Any Inheritance Tax that is due will need to be paid from the estate before any of the beneficiaries of the Will are entitled to receive any assets or money from the estate.