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HMRC internal manual

Inheritance Tax Manual

Funeral expenses (box 81): gravestones and memorials

You should allow as a reasonable funeral expense the cost of a headstone that finishes off, describes and marks the grave. This follows the decisions in the case of Gammell v Wilson and Another [1982] AC 27 and in the Scottish case of Prentice v Chalmers [1985] SLT 168.

In deciding what is reasonable you should take account of the deceased’s background and profession. You may need to distinguish between a gravestone and a memorial, which could be a plaque inside a church or a memorial monument. This is because a memorial is not strictly allowable as a reasonable funeral expense. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

You should seek advice where there is any doubt or disagreement