Form

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.

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

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

Published 4 April 2014
Last updated 28 September 2023 + show all updates

1. 28 September 2023

   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. 7 September 2022

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

3. 5 February 2016

   IHT409 updated attachment replaced on the page.

4. 4 April 2014

   Added translation