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 (IHTM28040)
• 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)