Life assurance and annuities
Schedule IHT410
When to use this form
Fill in this form if the deceased was paying regular monthly
or lump sum premiums on any:
• life assurance policies, or if any sums are payable by
insurance companies to the estate as a result of the
deceased’s death – it does not matter if the policies were
on the deceased’s life or someone else’s life or whether the
policies were for the deceased’s benefit
• unit-linked investment bonds with insurance companies or
other financial service providers that pay 101% of the value
of the units to the estate
• investment or reinvestment plans, bonds or contracts with
financial service providers that pay out to the estate
on death
• insurance policies and unit-linked investment bonds that
are payable to the beneficiaries under a trust and do not
form part of the estate
• joint life assurance policies under which the deceased was
one of the lives assured but which remain in force after the
date of death
When not to use this form
Do not use this form to tell us about pension annuities.
Use form IHT409, ‘Pensions’ instead.
Mortgage protection policies
If the policy is a mortgage protection policy, you should
include the property, the mortgage and the policy as separate
items, as follows:
• if the deceased owned the property in their own name,
you should include the policy details in question 2 below
• if the deceased owned the property jointly, you should
include the policy along with the property and the
mortgage details on form IHT404, ‘Jointly owned assets’
Name of deceased
Date of death DD MM YYYY
Inheritance Tax reference number (if known)
Help
The notes to help you fill in this form are included on
the form. For more information or help or another copy
of this form:
• go to www.gov.uk/inheritance-tax
• phone our helpline on 0300 123 1072 – if calling from
outside the UK, phone +44 300 123 1072
Your rights and obligations
‘Your Charter’ explains what you can expect from us and
what we expect from you. For more information go to
www.gov.uk/hmrc/your-charter
We have a range of services for disabled
people. These include guidance in Braille,
audio and large print. Most of our forms are
also available in large print. Please contact
our helplines for more information.
Life assurance policies
1
Were any sums payable by insurance companies to the estate as a result of the deceased’s death?
No
Go to question 3 Yes Go to question 2
2
Details of sums payable by insurance companies (In Scotland the policies will be listed on form C1, ‘Inventory’
– you do not need to list them again on this form, but please include their total here.)
Total
2
Name of insurance company Policy number Amount payable,
including bonuses
£
£
IHT410 Page 1 HMRC 09/15
