IHTM10362 | Deductions from the estate - where to find instructions on specific types of debt
From HM Revenue & Customs · Inheritance Tax Manual
You can find more detailed instructions on how to deal with the following types of debt
accountants’ and solicitors' fees ()
annuities ()
capital gains tax ()
contingent liabilities ()
costs and commissions ()
divorce/separation payments ()
future debts ()
future payments incurred under ()
gaming debts ()
guarantee debts ()
income tax ()
Inheritance Tax ()
insurance premiums ()
legal rights (Scotland) ()
medical bills ()
loans/overdrafts ()
loans from relatives or friends ()
local authority payments ()
necessaries (IHTM28220)
property repairs ()
redundancy payments (]
rent payable in advance ()
‘set aside’ repayments ()
sums owed to unquoted companies ()
sums payable to third parties ()()
uncashed cheques ()