IHTM10687 - Investigating supplementary form: D33 - Debts due to the settlement

The type of debts due to the trust that might appear on the form D33 are similar to those found on IHT400 supplementary form IHT416(IHTM19040) and may be any one or more of the following:

Debts due to the trust and secured by mortgage could include

• Any money lent by the trustees to someone, that was secured by mortgage, and had not been repaid at the date of the event.

Other debts due to the trustees could include

• Money that the trustees had lent to someone else and that had not been repaid at the date of the event.
• Money owing to the trustees from a director’s loan account or current account with the company.