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ARTICLE · 08 AUGUST 2025

IHT Instalment Options

Wrigleys Solicitors LLP
Wrigleys Solicitors LLP
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Wrigleys Solicitors LLP

Wrigleys Solicitors LLP

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Government announces extension to interest-free inheritance tax instalment option for all qualifying assets.

United KingdomFamily and Matrimonial
Chelsea Martin
Chelsea Martin
Imogen Greenwood
Imogen Greenwood
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Government announces extension to interest-free inheritance tax instalment option for all qualifying assets.

On 21 July 2025, the government published draft legislation to implement the changes to Business Property Relief (BPR) and Agricultural Property Relief (APR), announced in the Autumn budget. The draft legislation provides a significant extension to the instalment option for Inheritance Tax (IHT) and will provide a small comfort for many families and business owners looking to safeguard long-term assets across generations. However, for those business owners with non-qualifying assets, there could be a lot more in interest to pay if they elect for the instalment option to apply.

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