Executor - Claiming expenses against income?

[harryhoundog]

I am a sole "lay" executor of an estate that has turned out to be larger than expected.
I am in the process of completing the probate period and sending the beneficiaries their R185's to formally explain the amount of post death income included in their payout.
Some of the beneficiaries are liable to additional rate (40%) income tax.

There are two ways to mitigate their 40% problem.

1. I can break out the accrued income that has already been taxed at 40% to Inheritance Tax and 20% to standard rate income tax or 10% Advanced Corporation Tax and give them the very modest average rate of IHT paid by the estate. This they can try to claim as relief on their Self Assessment tax returns (HMRC's own "internal" manual says "refer all such claims to Edinburgh").

2. Theoretically I can set some of my expenses against income arising during my period of administration, particularly against those 10% taxed share dividends.

Apparently allowable expenses have to be those required to "secure" the income and the only other advice offered by the HMRC web site is that "travel expenses are almost never allowed".
So, what of the typical expenses I have occurred, could be claimed as income expenses?
Included: Letter + death certificate & Letter + grant of probate - only share registrars have a nasty tendency to snaffle the grant of probate rather than photocopy and return such documents?
Excluded: All travel costs, legal advice re partially intestate will, hassle with HMRC who played "pass the parcel" with the deceased's Income Tax file. Visits to probate registries to establish status of the deceased's dead wife and obtain probate. Personal visits required to Abbey, Lloyds and Barclays banks ?