Chapter IHTM19040

Published date20 March 2016
Record NumberIHTM19040
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
  • Debts due to the deceased and secured by mortgage. These could include any money lent by the deceased to someone, which was secured by a mortgage (IHTM04029) that had not been repaid before they died.
  • money that the deceased had lent personally to someone else that had not been repaid at the date of death
  • money linked to a life insurance policy held in trust, and lent to the trustees (IHTM20501)
  • money for which...

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