IHT foreign assets-investment earnings

Shortly after death our relative received about 1.800 Euro foreign investment earnings/interest for investment funds for a period in lifetime, paid out annually, automatically reinvesting in the investment depot of the bank. We are above the 2000 Pound allowance for foreign income. Shall I put that in the IHT forms as something owed to the estate? But where? Should it be calculated as debts to the estate? In the IHT 417 Foreign Asset Form there is only liabilities to be deducted from foreign assets but not debts owed to the estate. Or is this something to consider later as capital gains for the time after death, not having to be deducted from estate for IHT?

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.