Am almost in the home straight with completing the IHT400 (and equally awful supplementaries). However, where do I put the money that has been bequeathed in the will? Essentially, all the estate passes to the surviving spouse (mum) except for a number of cash bequests to individuals. I have taken off the total amount of bequests (about £10k) from the amount transferring to mum in box 92 (exemptions and reliefs) but I know I have to put this £10k somewhere, but which box does it go in?
Any advice gratefully received!