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HMRC internal manual

Inheritance Tax Manual

Investigating the deceased’s personal details : occupation (box 13)

The deceased’s occupation or former occupation may give you an idea of what assets you would expect to find in the estate.

For example, if the deceased’s occupation is shown as a company director or tells you they were involved in a private business, you should check that that a business, partnership interest or shareholding has been included in the account. If the person is retired you may want to consider what happened to the business assets or shares. Is it possible that the deceased made chargeable gifts at the time of retirement?

If the deceased is described as an author, composer, inventor or literary agent, you would normally expect to find values for licences, copyrights, performance rights or something similar in the account. In these cases you should ask SAV(Copyrights) for advice on

  • the values given, or
  • possible omissions, if nothing is returned in the account.