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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Funeral expenses (box 81): transport and embalming costs

You should allow the reasonable cost of transporting the deceased’s body from a foreign country to this country (or from the UK to the deceased’s home country). You should also allow the cost of embalming the body - see Hart v Griffith-Jones [1948] 2 ALL ER 729.