js2

I have roughly £400 overseas interest and £700 excess reportable income (interest), both untaxed. Also I have a small foreign share dividend from Santander shares, but no other foreign income. I believe that for larger values the overseas interest and excess reportable income would be reported on the foreign income self-assesment pages in the interest section. Because the sum is less than the £2000 threshold, can I treat these as "untaxed foreign interest up to £2000" and report on the UK interest section of the self assessment return?

My father died 2020 leaving everything to my mother (They were married). She obtained probate. Most of the administration completed, but one investment OEIC is still "Estate of Mr X". My mother died recently and we are completing IHT forms. Is it necessary to complete the "IHT415 Interest in another estate" form, or is it acceptable just to include this OEIC holding in "IHT411 listed stocks and shares" form?