Form

Inheritance Tax: pensions (IHT409)

Use the IHT409 with form IHT400 if the deceased received or had made arrangements to receive a pension other than the State Pension.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
7 September 2022 — See all updates

Documents

Inheritance Tax: pensions (IHT409)

Ref: IHT409 PDF, 551 KB, 3 pages

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Details

Use the IHT409 with form IHT400 if the deceased received or had made arrangements to receive a pension other than the State Pension.

Published 4 April 2014
Last updated 7 September 2022 + show all updates

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

  2. IHT409 updated attachment replaced on the page.

  3. Added translation

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