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HMRC internal manual

Inheritance Tax Manual

Pensions: IHT charges: contributions made whilst in ill-health

Contributions made into a person’s own pension scheme may be transfers of value if they are made at a time when the person is unlikely to survive to take some or all of the retirement benefits and the death benefits will be paid outside the estate. Any transfer of value depends on the health of the scheme member at the time the contributions were made. In general, where contributions are made more than 2 years before a death you can assume that the member was in normal health, unless there is evidence that suggests they were not. If the member is in normal health there is no transfer of value.

Where contributions have been made to a pension scheme within 2 years of death the relevant section of form IHT409 should have been completed. If the contributions are substantial and unusual (where they are not made under regular arrangements that have been in existence for more than 2 years) you should establish the full facts and refer to Technical for advice on any transfer of value.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)