IHTM10362 - Deductions from the estate - where to find instructions on specific types of debt
You can find more detailed instructions on how to deal with the following types of debt
- accountants’ fees (IHTM28041)
- annuities (IHTM28050)
- capital gains tax (IHTM28060)
- contingent liabilities (IHTM28070)
- costs and commissions (IHTM28080)
- divorce/separation payments (IHTM28090)
- future debts (IHTM28110)
- future payments incurred under IHTA84/S262 (IHTM28120)
- gaming debts (IHTM28130)
- guarantee debts (IHTM28351)
- income tax (IHTM28150)
- Inheritance Tax (IHTM28170)
- insurance premiums (IHTM28180)
- legal rights (Scotland) (IHTM10303)
- medical bills (IHTM28200)
- loans/overdrafts (IHTM28340)
- loans from relatives or friends (IHTM28381)
- local authority payments (IHTM28190)
- necessaries (IHTM28220)
- property repairs (IHTM28240)
- redundancy payments (IHTM28250]
- rent payable in advance (IHTM28260)
- ‘set aside’ repayments (IHTM28270)
- solicitors’ fees (IHTM28040)
- sums owed to unquoted companies (IHTM28280)
- sums payable to third parties (IHTM28291)(IHTM28292)
- uncashed cheques (IHTM28300)