HMRC · Official form

IHT409, Pensions

Form IHT409 covers pensions other than the State Pension that the deceased received, or had arranged to receive. Fill in the official HMRC PDF below and download it.

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This is the genuine HMRC PDF, unmodified. Source: HMRC official page.

What is IHT409?

IHT409 is the pensions schedule to the IHT400. HMRC asks you to use it if the deceased received or had made arrangements to get a pension other than the State Pension, whether that is an occupational scheme, a personal pension or a drawdown arrangement.

The schedule covers continuing pension payments to a spouse or dependant, death benefits payable from the scheme, and any changes the deceased made to their pension in the two years before death, including contributions or transfers made when they were in poor health. It also asks about payments made at the discretion of the scheme trustees, which are treated differently from payments that had to be made to the estate.

Who files IHT409?

Personal representatives of someone who was drawing a workplace or personal pension
Executors dealing with a death benefit or lump sum payable from a pension scheme
Administrators where a pension continues to be paid to a widow, widower or dependant
Practitioners reporting pension transfers or contributions made shortly before death

How to fill out IHT409

Enter the deceased’s name and the Inheritance Tax reference from the IHT400.
Give the scheme details for each pension: provider, type of arrangement and what was being paid.
Say whether payments continue to a spouse, civil partner or dependant, and on what basis.
Answer the questions on death benefits and on any changes, transfers or contributions made in the two years before death.
Download the finished PDF and post it with the IHT400 to Inheritance Tax, HM Revenue and Customs, BX9 1HT.

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These are the form's own fields, in the order they appear on the pages. Fill in what you know; anything left blank stays a fillable field in the PDF, so you can finish it in any PDF reader. Nothing you type here is sent to HMRC.

Page 1 32 fields

Name of deceased

Date of death DD

Date of death MM

Date of death YYYY

IHT reference number

Did any payments under a pension scheme or personal pension policy continue after the deceased’s death?

Name of the pension scheme or title of the personal pension policy

Is the scheme or policy registered by HM Revenue and Customs for Income Tax purposes?

How often were the payments made and in what amounts?

Date of the final guaranteed payment DD

Date of the final guaranteed payment MM

Date of the final guaranteed payment YYYY

Give details of any increase in the payments between the date of death and date of final guaranteed payment

Value of the right to receive the remainder of the payments

Page 2 34 fields

Was a death benefit payable under a pension scheme or a personal pension policy as a result of the deceased's death?

Was the death benefit payable to the deceased's personal representatives because there was no one else to receive the payment?

Was the death benefit payable to the deceased's personal representatives because it contained an element of protected rights?

Could the deceased, right up to their death, have signed a binding 'nomination' which obliged the trustees of the pension scheme to make a

Was it at the trustee's discretion to choose who should receive the death benefit?

Name of the pension scheme or title of the personal pension policy from which the death benefit was paid

Is the scheme or poilcy registered by HMRC for Income Tax purposes?

Amount of the death benefit payment

Name of the person who received the death benefit payment and their relationship to the deceased

Name of the person who received the death benefit sum payment and their relationship to the deceased

Did the deceased, within the 2 years before they died, transfer or dispose of any benefits payable under a pension scheme or personal

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

Name of the pension scheme or title of the personal pension policy

Is the scheme or policy registered by HMRC for Income Tax purposes?

Date the benefit was nominated, appointed, assigned, transferred or changed DD

Date the benefit was nominated, appointed, assigned, transferred or changed MM

Date the benefit was nominated, appointed, assigned, transferred or changed YYYY

Date the benefit was nominated, appointed, assigned, transferred or changed DD

Date the benefit was nominated, appointed, assigned, transferred or changed MM

Date the benefit was nominated, appointed, assigned, transferred or changed YYYY

Page 3 11 fields

Did the deceased or the deceased’s employer make any contributions to a pension scheme within the 2 years before the date of death?

Who made the payments?

When were the payments made and how much were they for?

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Frequently asked questions

Does the State Pension go on IHT409?

No. The form is for pensions other than the State Pension. Any State Pension arrears owed at the date of death are dealt with on the IHT400 itself.

Are death benefits always taxable?

Not automatically. Whether a death benefit forms part of the estate depends on the scheme rules and on whether the trustees had discretion over who received it, which is why the form asks about that in detail.

Why does HMRC ask about contributions made in ill health?

Contributions or transfers made when someone knew their health was failing can be treated as transfers of value, so HMRC asks about changes made in the two years before death.

IHT409, Pensions

What is IHT409?

Who files IHT409?

How to fill out IHT409

Quick fill IHT409 on this page

Frequently asked questions

Related forms

IHT400, Inheritance Tax account

IHT403, Gifts and other transfers of value

IHT405, Houses, land, buildings and interests in land