Form IHT409 - Fill, Sign and Download | Pensions Schedule
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ZenDocs is not a law firm and does not provide legal advice.
Form IHT409, Pensions, is a schedule that goes with the main Inheritance Tax account, Form IHT400. Executors and administrators complete it when the deceased received, or had made provision for, a pension or benefit from an employer or under a personal pension policy, other than the State Pension.
The form has four parts. The first covers pension payments that continued after death, including whether the scheme is registered with HMRC and the value of the right to the remaining payments. The second covers death benefits paid under a scheme or policy. The third asks about transfers or changes to pension benefits in the two years before death. The fourth asks about contributions made by the deceased or their employer in those two years.
Yes. If the deceased had more than one pension or benefit for any one section of the form, you complete a separate form for each pension and benefit. Death benefit payments also each need their own form.
Amounts for continuing payments and most death benefits are carried to box 56 of Form IHT400, and the form points you to the Inheritance Tax guaranteed annuity calculator on GOV.UK to value remaining payments. Read the guidance notes for IHT409 in the IHT400 notes before you start, or call the Inheritance Tax helpline on 0300 123 1072.
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