HMRC internal manual

Inheritance Tax Manual

Other income and assets due to the deceased (box 76) - General

Box 76 of the IHT400 will include any other assets and income due to the deceased at the date of death, Guidance on other income due can be found at IHTM10120 to IHTM10125.

Guidance on other assets that may be included in this box can be found at IHTM10151 to IHTM10160.