Chapter IHTM10106
| Published date | 20 March 2016 |
| Record Number | IHTM10106 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Box 73 of the IHT400 should include
- any money which the deceased had lent to someone and which had not been repaid at the date of death
- money that the deceased had lent to trustees linked to a life policy held in trust
- money for which the deceased held a promissory note
- money for which the deceased held an ‘IOU’
- money owing to the deceased from a director’s loan account or current account with a company.
- Money owing to the deceased and secured by mortgage
Details of the sums owed to the...
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