Step 7 of 11

Funeral costs and debtsIHT400 boxes 80 to 82

Debts they owed at the date of death that will be repaid from the estate. Mortgages are taken with each property.

Funeral costsIHT400 box 81

Reasonable costs, including flowers and refreshments after the service (IHTM10371, IHTM10372).

Headstone (optional)

A headstone marking the grave (IHTM10373).

Other funeral costs

Debts and billsIHT400 box 82

For example credit cards, utility bills, council tax, care home fees, Income Tax owed.

Are you deducting a debt they guaranteed for someone, money someone spent for them, or a debt linked to a life policy?IHT419 boxes 1, 3 and 4

Yes No

Will any debt you listed not be repaid from the estate?

Yes No

A debt that isn't repaid can't usually be deducted (IHTA 1984 s175A).

Did they borrow from someone they had given a gift to?IHT419 box 5

Yes No

4 still to answer. You can come back later.