We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
You can ask for a Purchased Life Annuity to be paid without tax being taken off by using form R89.
Schemes that use annuities to avoid Income Tax and National Insurance contributions don’t work. HMRC will investigate anyone who uses one.
You can ask to have your joint annuity paid without tax taken off by using form R86.
Use this calculator to help you work out an estimated market value of guaranteed annuity payments when valuing assets of the deceased’s estate.
Use form CA1891 to notify buying out of Guaranteed Minimum Pension (GMP) post 1997 contracted-out salary related (COSR) rights.
Use the IHT410 with form IHT400 to give details about any life insurance policies, annuities or investment bonds that the deceased made regular monthly or lump sum payments on.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).