Accrued income

Box 75 of the IHT400 includes any income from a trust (IHTM16030) where the trustees have received the income but not paid it to the deceased before they died (IHTM16171). For example, a dividend may have been due to be paid but no payable order had been issued at the date of death.

You will need to check that the trust fund that produces the income is included on form IHT418.

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