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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Other assets due to the deceased - Private health schemes

Box 76 of the IHT400 will also include any payments due to the deceased under private medical insurance to cover hospital or other charges before death. Medical bills (IHTM28200) are usually deducted at box 82 of the IHT400.

You can generally accept the value offered without enquiry