Paula died on 1 March 2022. She had the following estate: According to her will, the house passes to her son along with all the cash and chattels. Paula was resident and domiciled in the UK. Her husband had died many years earlier; he had fully used his nil rate band. Her husband's residence nil rate band was not used as the house passed to Paula at that time. Paula only made one lifetime transfer which was 30,000 cash to a relevant property trust in July 2019. Paula's had debts of 7,000 when she died which are payable by her estate. Requirement Compute the inheritance tax (IHT) payable as a result of Paula's death and the due date of the tax liability and of the account from the personal representative (IHT return)