IHT410: Life Assurance and Annuities Schedule

What is IHT410 Life assurance and annuities?

Schedule IHT410 tells HMRC about the deceased's life assurance and annuities when you complete a full Inheritance Tax account on form IHT400. It covers sums insurers pay to the estate because of the death, joint policies that carry on, policies on someone else's life that the deceased could benefit from, purchased life annuities that keep paying, lump sums payable under an annuity, and premiums paid for someone else's benefit.

Most questions are Yes or No, with a table to complete where the answer is Yes. The form works out totals in boxes 2, 5 and 6 (copied to IHT400 box 57) and in boxes 8 and 11 (included in IHT400 box 76). Pension annuities are not included here; they go on schedule IHT409.

FileIt walks you through each question, shows only the tables you need, adds up every total and prints your answers into HMRC's official IHT410 PDF (the June 2026 edition). It doesn't value policies or annuities; use the figures from the insurance companies. You check the schedule and send it with the IHT400 yourself.

Who fills it: The executor or administrator of the estate
Sent with: Form IHT400 (the Inheritance Tax account)
Totals go to: IHT400 box 57 (box 6) and box 76 (boxes 8 and 11)
Not for: Pension annuities, which go on IHT409
Edition: HMRC 06/26
Helpline: 0300 123 1072 (+44 300 123 1072 from outside the UK)

Who needs to fill out IHT410 Life assurance and annuities?

Executors of an estate that receives a life insurance payout, including from a mortgage protection policy.
Estates where the deceased had a purchased life annuity with guaranteed payments continuing after death.
Families where the deceased paid premiums on a policy for someone else, or benefited from a policy in trust.
Probate practitioners preparing the IHT400 schedules.

When to use IHT410 Life assurance and annuities

When completing form IHT400 and the deceased paid premiums on life policies, had investment bonds or plans, or had annuities.
Once insurers have confirmed the amounts payable and policy values at the date of death.
Joint policies that continue go on IHT404, and premiums paid for others go on IHT403; IHT410 tells you when.

What you need before you start

The deceased's name, date of death and IHT reference, if you have one.
Each insurer's name, the policy number and the amount payable including bonuses.
Values from insurers for policies on another person's life that the deceased could benefit from.
Letters about any purchased life annuity: how often it paid, increases, the final guaranteed payment date, and the capital and income parts.
Details of any lump sum payable under an annuity, and of policies held in trust.

What’s on IHT410 Life assurance and annuities

The 2026 edition has 4 pages. FileIt asks for it in 6 parts:

The person who has diedExecutor
Life assurance policies: sums payable to the estate (1-2)Executor
Joint and other people's policies (3-6)Executor
Purchased life annuities (7-9)Executor
Lump sum payment made on the deceased's death (10-11)Executor
Premiums, annuities and policies in trust (12-14)Executor

How to fill out IHT410 Life assurance and annuities, step by step

1 The person who has died

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

2 Sums payable to the estate (1-2)

If insurers pay money to the estate because of the death, list each company, policy number and amount including bonuses. FileIt totals box 2.

3 Joint and other people's policies (3-6)

A continuing joint policy goes on IHT404. For a policy on someone else's life that the deceased could benefit from, give the insurer, policy number, life assured and value; FileIt totals box 5 and box 6 (box 2 + box 5) for IHT400 box 57.

4 Purchased life annuities (7-9)

If payments continue after death, list each annuity with how often it paid, any increases, the final guaranteed payment date and the value of the remaining payments, plus the gross annual amount split into capital and income. FileIt totals box 8.

5 Lump sums (10-11)

Any lump sum payable under a purchased life annuity, with an explanation if it isn't payable to the estate. FileIt totals box 11.

6 Premiums, annuities and trusts (12-14)

Say whether the deceased paid premiums for someone else in the 7 years before death, ever bought an annuity, or could benefit from a policy held in trust.

Common mistakes to avoid

Putting pension annuities on IHT410 instead of IHT409.
Listing a jointly owned continuing policy here rather than on IHT404.
Leaving out bonuses from the amount payable.
Forgetting the capital and income split for a purchased life annuity.
Not filling in IHT418 when the deceased could benefit from a policy held in trust.

After you fill it out

Copy box 6 to IHT400 box 57 and include boxes 8 and 11 in the figure at IHT400 box 76.

Send IHT410 with the IHT400, with copies of the policies HMRC asks for. FileIt doesn't send anything to HMRC.

Keep a copy with the insurers' letters in the deceased's FileIt folder.

Fill out IHT410 Life assurance and annuities online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 118 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real HM Revenue & Customs form, and let FileIt do any worksheet arithmetic.
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 IHT410 Life assurance and annuities now — it’s free

IHT410 Life assurance and annuities: frequently asked questions

Do life insurance payouts count for Inheritance Tax?

Sums payable to the estate as a result of the death are reported on IHT410 and included in the estate on the IHT400. Policies written in trust for someone else may be treated differently; the form and the IHT400 notes explain.

What's a purchased life annuity?

An annuity bought with a lump sum, not as a pension. Its payments have a capital and an income element, shown on the insurer's letters. Pension annuities go on IHT409 instead.

Where do the IHT410 totals go?

Box 6 (box 2 + box 5) is copied to IHT400 box 57. Boxes 8 and 11 are included in the figure on IHT400 box 76.

What about a mortgage protection policy?

If the deceased owned the property alone, include the policy in question 2. If they owned it jointly, include the policy with the property and mortgage on IHT404.

Does FileIt value the policies?

No. Enter the amounts and values the insurance companies give you. FileIt adds up the totals and prints them on the form.

Official sources

Blank form (PDF), published by HM Revenue & Customs: https://assets.publishing.service.gov.uk/media/6a3d158aeaee00074150f4dc/IHT410_06_26.pdf
Official instructions and guidance: https://www.gov.uk/government/publications/inheritance-tax-life-assurance-and-annuities-iht410
Edition shown on this page: HMRC 06/26 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by HM Revenue & Customs 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.