IHTM10064 | Investigating the assets on page 6 : Life assurance and mortgage protection policies

The figure given at box 57, on page 6 of the IHT400 includes the values of

• Lump sums payable from any insurance companies on the deceased’s death

• Life assurance policies on the life of another person where the policy continued after the deceased died

• Mortgage protection policies

• Payments under a purchased life annuity that continued after the death

• Lump sum payments under a life annuity

Full details of the assets should be listed on form IHT410. More detailed guidance on the points you need to consider when investigating Life assurance and mortgage protection policies can be found at IHTM20088