Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Other assets due to the deceased: copyrights, royalties, etc

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

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