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Inheritance Tax: pensions (IHT409)

Use this form with IHT400 if the deceased received or had made arrangements to get a pension other than the State Pension.

Updates to this page

From:
HM Revenue & Customs
Published:
4 April 2014
Last updated:
28 September 2023
Show all updates

  1. Box 21 on the form has been updated and now asks you to 'provide details of the transfer or the changes made to the benefits on page 16 of IHT400'.

  2. The wording ‘lump sum’ has changed to ‘death benefit’ throughout the form and questions 25 to 42 have been removed.

  3. IHT409 updated attachment replaced on the page.

  4. Added translation

Documents

Inheritance Tax: pensions (IHT409)

Ref: IHT409

PDF, 878 KB, 3 pages

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Details

Use this form if the deceased received or had made arrangements to get a pension other than the State Pension.

You will also need to fill in and send form Inheritance Tax account (IHT400) with IHT409.

Where to send the forms

Inheritance Tax
HM Revenue and Customs
BX9 1HT

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