IHTM20634 - Life Policies: annuities payable to deceased/transferor by insurance companies: annuities which continue after the death
The payments under a purchased life annuity which continues after death are an asset of the deceased바카라 사이트™s estate if the legal personal representatives are entitled to receive them.
The open market value of these payments should be returned at Box 8 of form IHT410 and you should follow the procedural instructions at IHTM20025.