IHT400.

patsy43

 help please  page 8 what counts as Entertainment ie is that tv licence broadband Netflix dose it include going out ie seaside or thiam park  

Linton

I cannot find the form with the page 8 you describe. However I assume that this is for Gifts from Income.  In this case ISTM you can categorise things however you think is reasonable.  I guess the object of the exercise is either to help you ensure you have included everything and/or as a sanity check that the claimed living expenditure is reasonable.  You dont need to go into deep philosophical analysis as to exactly which expenditure is what. More important is that the total matches reality and the allocations are roughly right.  In most cases it would seem unlikely that the executor has the information to identify each and every expenditure item.

Personally I would put netflix, TV license plus theatre or theme park visits etc as entertainment unless there is another  more appropriate category. If it's a significant expenditure it should be included somewhere.

p00hsticks

What number question are you referring to - I can't find any reference to entertainment on the online IHT400 form. Have you looked at the Guidance ?
Inheritance Tax account (IHT400) - GOV.UK

JGB1955

I think the OP is referring to IHT403.