IHT impact of loan to a parent

Dear HMRC, My mother is in the process of downsizing to a retirement property. Whilst she has assets most of these are in the form of shares as well as the current home which she is selling. If I was to loan my mother the 100,000£ that she needed to complete the new house purchase, with her then paying me back when her current house sale completed, would this loan a) need to be considered when the time came for probate - presume not as it would have been paid in and then paid out b) if my mother was to pass away before the loan could be repaid I presume it would be considered a debt and therefore not part of her estate for IHT reasons. Basically trying to ensure that I don’t inadvertently increase the value of my mother estate whilst also trying to help her! Thanks!

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.