IHTM10376 | Funeral expenses (box 81): overseas funerals of deceased who is not a long-term UK resident or not domiciled in the UK

You should allow overseas funeral expenses as a deduction against the UK estate, even if the deceased was not long-term UK resident (deaths on or after 6 April 2025) (IHTM47000) or not domiciled in the UK for IHT purposes (deaths before 6 April 2025) (IHTM13000).

Although IHTA84/S162 (5) might seem to justify the deduction of such expenses from the non-UK estate, that sub-section cannot apply as funeral expenses are not a liability for the purposes of IHTA84/S5 or IHTA84/S162.