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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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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.