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HMRC internal manual

Inheritance Tax Manual

Funeral expenses (box 81): overseas funerals of non-domiciled deceased

You should allow overseas funeral expenses as a deduction against the UK estate, even if the deceased was not domiciled in the UK for IHT purposes.

Although IHTA84/S162 (5) might seem to justify the deduction of such expenses from the non-UK estate, that sub-section cannot apply as funeral expenses are not a liability for the purposes of IHTA84/S5 or IHTA84/S162.