HMRC internal manual

Inheritance Tax Manual

IHTM28200 - Liabilities: investigating liabilities: medical bills

You should normally allow a deduction for hospital or doctor’s fees or other medical bills as claimed. If payments are due to the deceased under private health insurance (IHTM10153) schemes to cover these costs these should be included on the IHT400. If the bills are substantial and nothing is included you may consider asking whether the costs are covered by insurance.