Enter in this table any income due to the deceased from a trust. This could be income that the trustees had received but not paid to the deceased or income that had accrued, but not been paid to the trustees. For the purposes of answering this question it doesn’t matter whether or not the value of the trust property is to be treated as part of the deceased’s estate for Inheritance Tax purposes. The trustees of the trust should be able to tell you the figure to include as the Value at Death .