Should I enter unpaid Self-Assessment tax owed from last few years on IHT400 / IHT419 form?

RedMonty

Family member had dementia, was renting their flat to cover their care home fees before passing away. HMRC informed me I have to do the last 3 years' Self-Assessment tax return for them - on paper, no online forms allowed! I've just completed that and sent it off. Looks like approx 6k tax will need to be paid, but I don't have final number yet.

Now looking at completing and sending off IHT400.  Should I include the 6K tax owing on this form? It's an unpaid debt the deceased owed to HMRC before passing. 

The natural place seems to be in section IHT419 'Debts owed by the deceased' however IHT419 says it only covers the following: 

• money that was spent on behalf of the deceased and hasn’t been repaid
• loans or overdrafts 
• liabilities related to a life assurance policy where the sum assured isn’t fully reflected in the IHT400 
• debts that the deceased guaranteed on behalf of another person 

None of these seem to apply? 

WaywardDriver

See IHT400 Box 82.

RedMonty

WaywardDriver said:

See IHT400 Box 82.

Oh I'm embarrassed now, how did I miss that one?  Thank yes that's the right place.  

WaywardDriver

RedMonty said:

WaywardDriver said:

See IHT400 Box 82.

Oh I'm embarrassed now, how did I miss that one?  Thank yes that's the right place.  

No need - the forms can be illogical. You'd think IHT400 would be a collation of entries on the other forms and, in many cases, it is. But not for debts where you enter some on IHT419 then repeat these plus others, like your case, in IHT400 Box 82. Logically all debts would be reported on IHT419 and the total debt transferred to a summary box on IHT400.