On death a person's estate is liable to IHT.
Any IHT is typically paid out of the estate before the beneficiaries receive anything.
It is the executors responsibility to ensure such payment is made.
Where IHT is due then it has to be paid before probate can be granted. Sometimes this can be difficult and executors have to borrow from a bank or possibly a beneficiary to pay it; they then take it out of the estate to repay any such loans.
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