IHTM19040 - Procedures: types of debt reported on form IHT416

• Debts due to the deceased and secured by mortgage. These could include any money lent by the deceased to someone, which was secured by a mortgage (IHTM04029) that had not been repaid before they died.
• money that the deceased had lent personally to someone else that had not been repaid at the date of death
• money linked to a life insurance policy held in trust, and lent to the trustees (IHTM20501)
• money for which the deceased held a promissory note.
• money for which the deceased held an ‘IOU’
• money owing to the deceased from a director’s loan account or current account with a company.