IHT 400 - Money owed to rather than by the estate ?

p00hsticks

I'm completing an IHT400 and Q82 provides quite a large section for listing money owed by the estate - such as outstanding care fees, overpaid state pension etc

But is there anything similar there to list money that is due to the estate following the death - such as credit on the energy supply, a refund of broadband & TV services, house insurance refund etc ?

I Can only see Q43 with the associated IHT416 form but this seems to be for more formal loans, not simply refunds for services that are no longer required or now switched to someone else …..

Thanks in advance for any insight

Keep_pedalling

There is no supplementary sheet for this, but you can add the value in box 76 in IHT 400.

poseidon1

See page 51 of the explanatory notes to IHT 400 listing the type of items box 76 addresses. Generally the notes should be 1st port of call for IHT 400 guidance.

https://assets.publishing.service.gov.uk/media/69cd0ecfb5210036050bc61f/IHT400_2022__Notes_04-26final.pdf

p00hsticks

Thanks, @poseidon1 I have downloaded the notes but missed that bit - will have to have another read through them