IHTM10038 | IHT 400: Deductions from the estate in the UK incurred up to the date of death (pages 8 and 9)
From HM Revenue & Customs · Inheritance Tax Manual
Pages 8 and 9 give details of the deceased’s debts and liabilities. They should be listed in the following categories
Mortgages, secured loans and other debts payable out of the property or assets that are part of the deceased’s Free Estate and are listed in Column B of the account (box 80) ()
Funeral expenses (box 81) ()
Other liabilities (box 82) ()