HMRC Edition HMRC 09/23 3 pages

IHT409 — Inheritance Tax schedule for pensions

Where the IHT400 account explains what happened to the deceased's private and workplace pensions when they died.

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IHT409 pensions · Inheritance Tax: Pensions (Schedule IHT409)
The official HMRC form, edition HMRC 09/23 — blank
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IHT409 pensions (2023) Inheritance Tax: Pensions (Schedule IHT409) — page 1 of 3
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IHT409 pensions (2023) Inheritance Tax: Pensions (Schedule IHT409) — page 2 of 3
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IHT409 pensions (2023) Inheritance Tax: Pensions (Schedule IHT409) — page 3 of 3
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Fill this form online Blank PDF from HMRC

What is IHT409 pensions?

Pensions can affect Inheritance Tax in several ways, so the full IHT400 account has its own schedule for them. IHT409 covers any pension or benefit from an employer's scheme or a personal pension policy the deceased had. The State Pension isn't included.

It has four parts. The first is guaranteed payments that carry on after death, such as an annuity with a guarantee period, and what the rest of those payments is worth. The second is death benefits: who they were paid to, and whether the scheme trustees chose the recipient. The third is any transfer of, or change to, pension benefits in the 2 years before death. The last is pension contributions made by the deceased or their employer in those 2 years.

FileIt asks only the questions that apply, following the form's own 'go to question' routes. It fits longer answers onto the form's printed lines and fills HMRC's official IHT409 PDF for you to check and send with IHT400.

Who fills it
The executor or administrator preparing form IHT400
Part of
Form IHT400, the Inheritance Tax account
Values go to
IHT400 box 56 (remaining guaranteed payments and most death benefits)
One form per
Pension or benefit, if there's more than one in any section
Edition
HMRC 09/23
Helpline
Inheritance Tax helpline 0300 123 1072

Who needs to fill out IHT409 pensions?

  • Executors whose IHT400 estate includes a workplace pension, a personal pension, a SIPP or an annuity.
  • Estates where a pension death benefit was paid, whether to the family, a nominated person or the estate.
  • Estates where the deceased transferred or changed pension benefits, or paid into a pension, in their last 2 years.

When to use IHT409 pensions

  • Once the pension providers have told you what was payable on death and who received it.
  • When a guaranteed annuity carries on paying after death. HMRC's guaranteed annuity calculator on gov.uk values the remaining payments.
  • Fill in a separate copy for each pension or death benefit if there's more than one in a section.

What you need before you start

  • The deceased's name, date of death and IHT reference, if known.
  • Each scheme's or policy's name, and whether it's registered with HMRC for Income Tax.
  • For continuing payments: how often and how much, the final guaranteed payment date, any increases, and the value of the remaining payments.
  • For death benefits: the amount, who received it and their relationship to the deceased, and how the recipient was chosen.
  • Dates and details of any transfers or changes, and of any contributions, in the 2 years before death.

What’s on IHT409 pensions

The 2023 edition has 3 pages. FileIt asks for it in 5 parts:

  1. The person who has diedExecutor or administrator
  2. Continuing pension payments (1 to 7)Executor or administrator
  3. Death benefits (8 to 16)Executor or administrator
  4. Transfers of and changes to pension benefits (17 to 21)Executor or administrator
  5. Contributions to a pension scheme within 2 years of death (22 to 24)Executor or administrator

How to fill out IHT409 pensions, step by step

1 About the deceased

Name, date of death and Inheritance Tax reference. FileIt can pre-fill the name from your vault.

2 Continuing payments (1 to 7)

Answer No if the only payments were small arrears, a reduced widow's, widower's or surviving civil partner's pension, or payments made before the provider knew about the death. If Yes, give the scheme, the payment pattern, the final guaranteed date, any increases and the value of the rest of the payments.

3 Death benefits (8 to 16)

Say how the benefit came to be paid. If it went to the personal representatives, or the deceased could have made a binding nomination, you go straight to the amount and the recipient. Otherwise you also say whether the trustees had discretion and give the scheme's details.

4 Transfers and changes (17 to 21)

Any transfer, disposal or change of pension benefits in the 2 years before death, with the scheme and the dates. Details go on page 16 of IHT400.

5 Contributions (22 to 24)

Who made pension contributions in the last 2 years, when they were made and how much they were.

Common mistakes to avoid

  • Listing the State Pension. IHT409 is only for employer and personal pensions.
  • Answering Yes to question 1 for small arrears or a reduced survivor's pension. The form says to answer No for those.
  • Leaving a death benefit out of IHT400 box 56 when the trustees didn't have discretion over who received it.
  • Putting several pensions on one form instead of a copy for each.
  • Forgetting contributions made by the employer as well as by the deceased.

After you fill it out

Read the preview against the providers' letters and download the PDF.

Copy the values to IHT400 box 56 where the form says, and send IHT409 with the rest of the IHT400 account. FileIt doesn't send anything to HMRC.

Save the providers' letters and the schedule in the deceased's FileIt folder.

Fill out IHT409 pensions online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 51 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real HMRC form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start IHT409 pensions now — it’s free

IHT409 pensions: frequently asked questions

Do pension death benefits count for Inheritance Tax?

It depends on how they were paid. The form tells you to include the death benefit in IHT400 box 56 unless the trustees had discretion over who received it (question 12). For your own case, check HMRC's IHT400 notes.

What is a guaranteed annuity payment?

Some annuities keep paying for a fixed period even if the holder dies. The value of the payments still to come is part of the estate. HMRC's guaranteed annuity calculator on gov.uk works it out for question 7.

Why does the form ask about the last 2 years?

Transfers, changes to benefits and contributions made shortly before death can have Inheritance Tax effects, so HMRC asks about the 2 years before the date of death.

What if there were several pensions?

Fill in a separate IHT409 for each pension or benefit in any section where there's more than one.

Who signs IHT409?

Nobody signs the schedule itself. The declaration on IHT400 covers all the schedules sent with it.

Official sources

FileIt is not affiliated with or endorsed by HMRC or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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