IHTM10038 | IHT 400: Deductions from the estate in the UK incurred up to the date of death (pages 8 and 9)

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) (IHTM10365)

• Funeral expenses (box 81) (IHTM10371)

• Other liabilities (box 82) (IHTM10361)