This page is for entering the total value of any other assets not listed in boxes 49 to 75 or income due to the deceased not paid at the date of death. Examples of what you might put here are:
- money owed in salary, wages or director’s fees
- benefits (other than arrears of pension) due but unclaimed from the Department for Work and Pensions (include arrears of pension in box 56)
- any refunds from gas, electricity or water suppliers
- any insurance premium or licence refunds
- lump sums payable to the estate from an annuity, pension scheme or policy
- money due to the deceased from the sale of real and leasehold property where the contract for sale had been exchanged before the death but the sale hadn’t been completed by the time the deceased died
- any other assets not included elsewhere
The total value will be carried to box 76.
The descriptions of each item are not carried to the IHT forms but will appear in the Estate Accounts.