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HMRC internal manual

Inheritance Tax Manual

Funeral expenses (box 81): travelling and accommodation expenses

This is one of the areas where you are most likely to challenge the expenses claimed. An executor or administrator is under a duty to have the deceased’s body buried (or to arrange cremation) and their reasonable expenses for doing this are allowed. But the travelling expenses of the personal representatives or accommodation costs of mourners are not allowed You should disallow any claimed if there is worthwhile tax at stake. This also applies to the travelling and accommodation expenses of members of the immediate family.