Fillable form for each pension and benefit.: Pensions When (Cabinet Office)

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Pensions
Schedule IHT409
When to use this form
Fill in this form if 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.
If the deceased had more than one pension or benefit for any
one section of this form, you will need to complete a separate
form for each pension and benefit.
Help
Please read the guidance notes for form IHT409 in the
IHT400, ‘Notes’ before filling in this form. For more
information, 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
Continuing pension payments
Pension scheme or policy details
2
Name of the pension scheme or title of the personal
pension policy
3
Is the scheme or policy registered by HM Revenue
and Customs for Income Tax purposes?
No Yes
4
How often were the payments made and in what amounts?
5
Date of the final guaranteed payment DD MM YYYY
6
Give details of any increase in the payments between the
date of death and date of final guaranteed payment
7
Value of the right to receive the remainder of
the payments
£
Include this amount in form IHT400, box 56
Name of deceased
Date of death DD MM YYYY
Inheritance Tax reference number (if known)
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
1
Did any payments under a pension scheme or personal pension policy continue after the deceased’s death?
Answer No if the only payments made were:
• small arrears of pension from the last monthly payment in the deceased’s lifetime to the date of death (you should
show these in form IHT400, box 56)
• continuing payments of a reduced widow’s, widower’s or surviving civil partner’s pension
• only paid because the pension provider did not know about the death
No
Yes
If No, go to question 8
IHT409 Page 1 HMRC 09/15
Lump sum benefit
Please complete a separate form for each lump sum payment
8
Was a lump sum payable under a pension scheme or
a personal pension policy as a result of the
deceased’s death?
No
Yes
If No, go to question 17
9
Was the lump sum payable to the deceased’s personal
representatives because there was no one else to
receive the payment?
No
Yes
If Yes, go to question 15
10
Was the lump sum payable to the deceased’s personal
representatives because it contained an element of
protected rights?
No
Yes
If Yes, go to question 15
11
Could the deceased, right up to their death, have signed
a binding ‘nomination’ which obliged the trustees of the
pension scheme to make a payment to a person
nominated by the deceased?
No
Yes
If Yes, go to question 15
12
Was it at the trustees’ discretion to choose who should
receive the lump sum?
No
Yes
13
Name of the pension scheme or title of the personal
pension policy from which the lump sum was paid
14
Is the scheme or policy registered by HM Revenue
and Customs for Income Tax purposes?
No
Yes
15
Amount of the lump sum payment
£
Include this amount in form IHT400, box 56,
unless you answered Yes to question 12
16
Name of the person who received the lump sum
payment and their relationship to the deceased
Transfers of and changes to pension benefits
17
Did the deceased, within the 2 years before they died,
transfer or dispose of any benefits payable under
a pension scheme or personal pension policy?
No
Yes
18
Did the deceased, within the 2 years before they died,
make any changes to the benefits to which they were
entitled under a pension scheme or personal
pension policy?
No
Yes
If you answered No to both questions 17 and 18,
go to question 22
19
Name of the pension scheme or title of the personal
pension policy
20
Is the scheme or policy registered by HM Revenue
and Customs for Income Tax purposes?
No
Yes
21
Date(s) the benefit was nominated, appointed, assigned,
transferred or changed DD MM YYYY
Please provide details of the transfer or the changes
made to the benefits on page 15 of IHT400
Page 2
Contributions to a pension scheme within 2 years of death
22
Did the deceased or the deceased’s employer make
any contributions to a pension scheme within the 2
years before the date of death?
No
Yes
If No, go to question 25
23
Who made the payments?
24
When were the payments made and how much were
they for?
Alternatively secured pension funds
If the date of death was before 6 April 2006 or after 5 April 2011 do not fill in this section. �
If the date of death was between 6 April 2006 and 5 April 2007 inclusive, fill in all of this section. �
If the date of death was between 6 April 2007 and 5 April 2011 inclusive, fill in boxes 25 to 27 only. �
25
Did the deceased benefit from an alternatively secured
pension (ASP) fund as a scheme member?
No
Yes
If No, go to question 33
26
Scheme administrator’s name and address details
Title – enter MR, MRS, MISS, MS or other title
Name
Postcode
House or building number
Rest of address, including house name or flat number
27
Scheme reference number
28
Value of the fund at the date of death
£
29
Value of the fund being used to provide benefits for
the deceased’s relevant dependants
£
30
Is the fund being used to purchase an annuity for the
deceased’s relevant dependants which will come to an
end on or before the death of the relevant dependant?
No
Yes
31
Amount of the fund now passing to a qualifying charity
£
If part of the fund is passing to charity, tell us the full
name of the charity, the country of establishment and
the HM Revenue and Customs charities reference,
if available
32
Net value chargeable to tax
(Question 28 minus question 29 minus question 31)
£
Include this amount in form IHT400, box 106
Page 3
Dependant’s pension fund
If the date of death was before 6 April 2006 or after 5 April 2011 do not fill in this section. �
If the date of death was between 6 April 2006 and 5 April 2007 inclusive, fill in all of this section. �
If the date of death was between 6 April 2007 and 5 April 2011 inclusive, fill in boxes 33 to 37 only. �
33
Did the deceased benefit from:
• a dependant’s ASP fund or dependant’s unsecured
pension fund to which they became entitled as the
‘relevant dependant’ of a scheme member who died
with an ASP?
No
Yes
• a dependant’s ASP fund derived from the pension lump
sum death benefit of a scheme member who died before
the age of 75?
No
Yes
If you answered No to both questions, you have finished
this form
If you answered Yes to either question, go to question 34
34
Name of the scheme member referred to in question 33
35
Original scheme member’s date of birth DD MM YYYY
36
Original scheme member’s date of death DD MM YYYY
37
Original scheme member’s Inheritance Tax reference
(if known)
38
Scheme administrator’s name and address details
Title – enter MR, MRS, MISS, MS or other title
Name
Postcode
House or building number
Rest of address, including house name or flat number
39
Scheme reference number
40
Value of the fund at the date of death
£
41
Amount of the fund now passing to a qualifying charity
£
If part of the fund is passing to charity, tell us the full
name of the charity, the country of establishment and
the HM Revenue and Customs charities reference,
if available
42
Net value chargeable to tax
(Question 40 minus question 41)
£
Include this amount in form IHT400, box 106
Page 4
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Completed 1 October 2020

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