# IHT419: documenting debts claimed against an estate

- **Canonical URL:** https://formspedia.com/uk/iht419/
- **Country & Language:** United Kingdom (`en-GB`)
- **Form:** IHT419
- **Revision:** HMRC 01/18
- **Issuing Agency:** HM Revenue and Customs
- **Tax Area:** Estates, trusts and inheritance
- **Who Must File:** Personal representatives claiming the specified debts owed by the deceased
- **Filing Method:** Send with IHT400 and applicable supporting agreements
- **Filing Deadline:** With IHT400; debt repayment can require later corrections
- **Official Form PDF:** https://assets.publishing.service.gov.uk/media/5af189f9ed915d586f32aa35/IHT419_012018_online-v2.pdf

Fill in IHT419 for debts owed by the deceased, with loan, policy and guarantee evidence. Check repayment restrictions before deducting amounts on IHT400.

This guide follows HMRC 01/18, checked against the official documents on 30 October 2026.

### Who needs the deceased’s debt schedule?

IHT419 supports specified debts owed by the deceased: another person’s unrepaid spending, loans and overdrafts, liabilities linked to life policies not fully reflected in the estate, and guarantees. Deductible amounts belong in IHT400 box 80 or 82 as appropriate. Money owed to the deceased is an asset: use [IHT416](/uk/iht416/) for that different situation.

A debt’s existence does not by itself establish an Inheritance Tax deduction. Its purpose, the value included in the estate, connected gifts and actual repayment can affect the result. Do not put every mortgage here automatically; follow the current IHT400 property and secured-debt instructions.

### How to complete questions 1 through 6

Enter the deceased’s name, date of death and Inheritance Tax reference if known. Answer the Yes/No gateways, complete the related tables when Yes, and use box 6 for further explanations.

| Question | Details and evidence |
| --- | --- |
| 1: spending by someone else | Payer’s name and relationship, what they paid for, why the deceased’s own money was unused, why repayment did not occur during life, and the amount owed. |
| 2: loans and overdrafts | Lender and relationship, date, purpose and where the acquired value is in the estate, security, original loan and balance at death. Include friends and family; attach copies of written loan evidence. |
| 3: policy or bond liabilities | Insurer, amount owed and sum assured included in the estate, or Nil. Attach the policy and relevant trust or loan documents. |
| 4: guarantees | Person whose debt was guaranteed, relationship, whether payment has been demanded, explanation for a deduction if not demanded, and amount. Attach written guarantee evidence. |
| 5: gift followed by borrowing | For gifts after 18 March 1986 followed by borrowing from that person: gift date, recipient, asset and value; loan date and amount; repayments with dates and amounts; use of the loan and where value appears in the estate. |
| 6: additional information | Explain conditional answers, debt purpose, unpaid amounts and any exception relied on. Identify supporting schedules. |

If the gift or loan is already described on IHT403 or question 2, identify the existing disclosure instead of duplicating it. Supply written loan evidence. Gifts followed by borrowing from the same person can trigger special rules under which the debt is generally disallowed; disclose the arrangement rather than assuming an ordinary loan deduction. Keep the amount at death distinct from later repayments and from the loan’s original principal.

### Which debts are restricted and when repayment matters

For deaths on or after 17 July 2013, the debt-purpose and repayment restrictions in the current IHT400 notes apply. Borrowing used to acquire excluded property is generally not deductible even when repaid. The notes describe exceptions where the excluded property was disposed of and the proceeds are taxable, or the property has become liable to tax; explain the actual facts rather than assuming an exception.

A liability normally must be repaid from the estate to qualify. If it will remain unpaid, a deduction requires a real commercial reason for non-payment and no tax advantage. Explain that reason and the circumstances. Where only part will be repaid, claim the deductible part unless the exception applies.

Debt incurred on or after 6 April 2013 to acquire, maintain or enhance property qualifying for Agricultural Relief, Business Relief or woodlands treatment is allocated against that property before relief, even where the security is another asset. This schedule does not calculate entitlement to those reliefs.

The current notes do not require initial proof of every repayment with the account, but HMRC may request it. Notify HMRC if a claimed debt is later not repaid as expected. A cheque intended as a gift but not cleared before death is not simply a deductible debt. Post-death probate professional fees are generally not deductible; the notes identify the limited expense of obtaining an income tax or Capital Gains Tax repayment included as an estate asset.

### Where to send IHT419 and what to retain

There is no separate IHT419 signature block. Send the completed schedule and requested agreement copies with the signed IHT400 account to Inheritance Tax, HM Revenue and Customs, BX9 1HT. Keep originals, lender balances, payment records and the estate calculation.

The account is normally due within 12 months of the date of death, while tax is normally payable by the end of the sixth month after death and may be needed before a grant. Use the current account instructions for exceptions and payment arrangements.

The older schedule refers to additional-information pages in an earlier IHT400 layout. Use IHT419 box 6 or the additional-information area in the current account, rather than relying on an obsolete page number. Explain deductions requiring an exception before submission.

### Official sources and review date

- [IHT419 - Debts owed by the deceased](https://assets.publishing.service.gov.uk/media/5af189f9ed915d586f32aa35/IHT419_012018_online-v2.pdf)
- [Inheritance Tax: debts owed by the deceased (IHT419) - GOV.UK](https://www.gov.uk/government/publications/inheritance-tax-debts-owed-by-the-deceased-iht419)
- [IHT400 notes: estate interests and liabilities](https://assets.publishing.service.gov.uk/media/6a9969bdf5b35599aec19186/iht400_2022_notes.pdf)