Debts due to the estate
Name of deceased
When to use this form
Fill in this form to tell us about any debts owed to the
deceased’s estate at the date of their death.
Use a separate form for each debt. If the money owed to the
deceased was a director’s loan account or a current account
with a company or business, answer box 3 and box 9 only.
If the debt is not straightforward and you need to explain the
circumstances surrounding the debt, please give full details
on the 'Additional information' boxes, pages 15 and 16 on
For information or help or another copy of this form:
• go to www.hmrc.gov.uk/inheritancetax/
• phone our Helpline on
— if calling from outside the UK, phone
Date of death DD MM YYYY
IHT reference number (if known)
Details of debt
If the deceased was owed some money when they died, you must assume that the debt will be repaid in full.
You should include the full value of the capital and interest outstanding at the date of death. If it is impossible or not
reasonably possible for the money to be repaid you may include a reduced figure on form IHT400 and give details at box 9 on
Date the original loan was made DD MM YYYY
Give the name of the borrower(s) and describe their
relationship to the deceased
Original value of the loan
Amount of the loan, including interest, outstanding at the
date of death
Total (Capital + Interest)
Copy to form IHT400, box 73
Was the loan secured by mortgage?
IHT416 Page 1
+44 300 123 1072.
0300 123 1072