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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Liabilities: investigating liabilities: insurance premiums

You should make sure that any policies to which the payments relate are included in the estate.

You should not allow a deduction for any liability arising under or in connection with any life insurance policy taken out on or after 1 July 1986 unless t all the sums assured under that policy form part of the estate, FA86/S103 (7).

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)