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Contents

Official guidance
Inheritance Tax Manual

IHTM19000 · Capital debts due to the estate

  • IHTM19010 · Introduction
  • IHTM19030 · Procedures: receipt of the completed form IHT416
  • IHTM19040 · Procedures: types of debt reported on form IHT416
  • IHTM19050 · Procedures: information required on form IHT416
  • IHTM19060 · Procedures: form IHT416 is incomplete
  • IHTM19070 · Procedures: completed form IHT416 received - investigation issues arising - general
  • IHTM19080 · Procedures: completed form IHT416 received - investigation issues arising - specific
  • IHTM19100 · Legal background: introduction
  • IHTM19110 · Legal background: waiver of loans by deed
  • IHTM19120 · Legal background - IOUs/bills of exchange/promissory notes
  1. Inheritance Tax Manual
  2. /
  3. /Capital debts due to the estate: contents

IHTM19030 | Procedures: receipt of the completed form IHT416

From HM Revenue & Customs · Inheritance Tax Manual

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Any outstanding debts and interest due will be shown on a completed form IHT416.

The taxpayer or agent should complete a separate form IHT416 for each outstanding debt.

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