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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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IHT 400: Deductions from the estate in the UK incurred up to the date of death (pages 8 and 9)

Pages 8 and 9 give details of the deceased’s debts and liabilities. They should be listed in the following categories

  • Mortgages, secured loans and other debts payable out of the property or assets that are part of the deceased’s Free Estate and are listed in Column B of the account (box 80) (IHTM10365)
  • Funeral expenses (box 81) (IHTM10371)
  • Other liabilities (box 82) (IHTM10361)