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HMRC internal manual

Inheritance Tax Manual

Deductions from the estate - Mortgages and secured loans (box80)

Box 80 of the IHT400 includes any liabilities that were secured by a mortgage on assets that qualify for the instalment option. Full details of the mortgages should be provided on form IHT410.

Guidance on how to investigate mortgage debts (IHTM28210) can be found in section 28 (IHTM28000).