IHTM10151 | Other assets due to the deceased - general

The following assets should be included in box 76 of the IHT400

• any refunds from gas, electricity or water suppliers

• any insurance premium or licence refunds

• money due to the deceased from the sale of real, heritable or leasehold property where the contracts or missives had been exchanged before death (IHTM10159) but the sale had not been completed by the time the deceased died

• any other assets not included elsewhere.

The items included in this box should be listed in the additional information box on pages 15 and 16 of the IHT400 or on the Inventory form C1 in Scotland.

You should treat the assets returned in box 76 on their merits. You should be able to accept most without enquiry. And if the value returned is relatively small and there is no clear evidence of significant undervaluation you will not normally need to ask for any additional information. The contents page (IHTM10000) tells you where you can get guidance to help you deal with some of the more unusual assets that may be included in box 76.