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HMRC internal manual

Inheritance Tax Manual

Liabilities: investigating liabilities: large income tax liabilities

If there is a substantial income tax liability you should consider how the liability might have arisen. For example, was the deceased likely to have been receiving a large salary or pension? Was the deceased involved in a profitable business activity? Or does the estate include substantial income bearing assets, such as deposit accounts or a large portfolio of shares?

If the answer to one of these questions is ‘Yes’ then you can normally accept the deduction as claimed. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

You should also consider whether all the income tax claimed as a deduction was due at the date of death. If not the liability may be a future debt (IHTM28110).

If the tax liability relates to a policy of life insurance you should read the instructions at IHTM28160.