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).