IHTM10362 | Deductions from the estate - where to find instructions on specific types of debt

You can find more detailed instructions on how to deal with the following types of debt

• accountants’ and solicitors' fees (IHTM28041)

• annuities (IHTM28050)

• capital gains tax (IHTM28060)

• contingent liabilities (IHTM28070)

• costs and commissions (IHTM28080)

• divorce/separation payments (IHTM28090)

• future debts (IHTM28110)

• future payments incurred under IHTA84/S262 (IHTM28120)

• gaming debts (IHTM28130)

• guarantee debts (IHTM28351)

• income tax (IHTM28150)

• Inheritance Tax (IHTM28170)

• insurance premiums (IHTM28180)

• legal rights (Scotland) (IHTM10303)

• medical bills (IHTM28200)

• loans/overdrafts (IHTM28340)

• loans from relatives or friends (IHTM28381)

• local authority payments (IHTM28190)

• necessaries (IHTM28220)

• property repairs (IHTM28240)

• redundancy payments (IHTM28250]

• rent payable in advance (IHTM28260)

• ‘set aside’ repayments (IHTM28270)

• sums owed to unquoted companies (IHTM28280)

• sums payable to third parties (IHTM28291)(IHTM28292)

• uncashed cheques (IHTM28300)