IHTM10120 | Other income due to the deceased - general
From HM Revenue & Customs · Inheritance Tax Manual
The following income should be included in box 76 of IHT400
any money owed in salaries, wages, director’s fees or arrears of pension - there is separate guidance on the treatment of retrospective pay awards (), redundancy payments (), outstanding barrister’s fees () and arrears of Civil Service pay and pensions ()
rents due to the deceased
guaranteed payments due to the estate under a purchased life annuity ().