On 5 December 2021, Nicholas makes a gift of £80,000 (after deduction of all relevant exemptions) to a relevant property trust. His only previous chargeable lifetime transfers were in June 2012 (gross chargeable value after exemptions £200,000) and in July 2016 (gross chargeable value after exemptions £281,000). Calculate the lifetime IHT payable in relation to the £80,000 gift and state the due date of payment: 

(a) If the trustees pay the tax 

(b) If Nicholas pays the tax.