Sorting out your loved one's estate has just got more expensive for those who, for whatever reason, miss an inheritance tax deadline.

HMRC has just raised late payment interest charges from 0% to 3% and this has been viewed by some commentators as another stealth tax.

Stratford-upon-Avon law firm Lodders says that this charge is often easily avoidable as long as you are organised and have a good team of advisers who are on top of the situation.

HMRC has insisted it is merely harmonising the system, but critics point out these issues come at a time when families may still be grieving, and there can be a particular problem concerning property, with executors forced to raise funds to pay the tax in unfavourable market conditions.

Louise Igoe, an associate in the Private Client Department at Lodders said: "We are aware of the way all this is being viewed, and we can understand it being an unpopular move in the current economic climate.

"The increase in interest rates will put greater pressure on executors to pay the IHT on time with the initial amount becoming due six months after the end of the month in which the deceased died.

"However, we would emphasise that good lawyers can help executors to administer estates efficiently to avoid such costs".

Until September 1 HMRC was making no charge for the late payment of IHT, which includes instances where, in the case of land or property, the taxpayer elects to use the ten year instalment option.

If on the other hand it turns out that too much IHT is being paid, HMRC will pay interest to the taxpayer at a rate which is 1% below base, although at the moment it has promised a 0.5% floor.

"Currently therefore it will be 0.5% - slightly better than nothing," noted Louise Igoe.

Pundits have speculated that the charges will raise around £10m for the tax man and it should be noted that this is separate from the penalty system which allows HMRC to charge penalties if information has been overlooked or the figures prove to be inaccurate.  In some circumstances the penalty can double the actual tax charge.

HMRC has insisted, however, that the interest rate rise is "not a penalty but compensation" for tax paid late.

It argues that the outcome will be a fairer system.