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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Other assets due to the deceased: copyrights, royalties, etc

You should refer to SAV (Copyrights) any sums due by way of copyrights, royalties, performing rights and the like.

SAV (Copyrights) also deal with business relief (BR) (IHTM25131) on copyright and royalties.