Some questions about where to declare random payments

easy_tiger

Good evening all. 

Feeling a bit poo at the moment filling out iht forms. 

Just some quick questions - where would i declare the following please :

1. Overpayment of a private pension (NHS), several payments were made after my father passed (needs to be repaid once probate is granted). I thought this was sorted through Tell Us Once, but obviously not. Never mind now, it's done. Does this need a pensions iht409 form? I suppose it is more of a debt?

2. Small payment received since he passed from HMRC due to overpaid tax 

3. a life assurance payment which should have been paid to my father after my mum passed. Dad never got this sorted. Anyway this has been sorted and a cheque has been issued address to our executors account. Where would this be declared?

Genuinely grateful for any help with the above questions.

**EDIT : Could the HMRC payment and life assurance come under #76 'Other assets and income due to the deceased' - with a clear explanation. These two understandably are taxable but the pension overpayment shouldn't be as that's to be paid back once probate granted**

user1977

Overpayments received after death (assuming they relate wholly to the period after the date of death) aren't debts of the deceased, they're debts of the estate (and shouldn't be relevant for tax purposes).

Keep_pedalling

1. Any overpayments coming in after his death are not part of his estate and should not be included on the IHT return at all. 

2. Box 74 of the IHT return - income tax and CGT repayments (at least it is on the paper one)

3. Box 76 Other assets due to the estate.