HMRC internal manual

Inheritance Tax Manual

IHTM10120 - Other income due to the deceased - general

The following income should be included in box 76 of IHT400

  • any money owed in salaries, wages, director’s fees or arrears of pension - there is separate guidance on the treatment of retrospective pay awards (IHTM10125), redundancy payments (IHTM10123), outstanding barrister’s fees (IHTM10122) and arrears of Civil Service pay and pensions (IHTM10124)
  • rents due to the deceased
  • guaranteed payments due to the estate under a purchased life annuity (IHTM20632).