IHTM17011 - Investigation of form IHT409: initial examination

The parties must fill in form IHT409 if the deceased either received or had made provision for a pension, other than the State pension, from either an employer or under a personal pension plan (IHTM17022) or policy.

Where the IHT409 has not been fully completed (for example, if one of the questions has not been answered) the parties should be asked to supply the missing information. Once this has been received you should proceed in accordance with the instructions below.

All fully completed forms IHT409 and any other matters relating to pension schemes should be referred to the Pensions Specialist in TG at IHT Edinburgh, except

• where questions 1,8 or 16 on the form IHT409 are answered ‘no’ and the deceased was over 75 at death the position can be accepted without referring to TG. Here the deceased was almost certainly in receipt of a pension which ceased on their death and the position can be accepted without referral. Where the deceased is under age 75 there remains the possibility of a lifetime transfer (IHTM14000) on the deferral (IHTM17101) of retirement benefits - so these cases should be referred to TG.
• where question 8 on form IHT409 is answered ‘yes’ and the full value of the lump sum is included at box 15 and carried forward to box 56 in the IHT400 the position can be accepted without referral. Where an estimated figure has been included at box 15 the caseworker should ascertain the final figure without referral to TG.

if question 1 is answered ‘yes’ (and questions 8 and 16 ‘no’) and figures are included for guaranteed annuity payments (IHTM17055) continuing after the death this should be referred in the first instance to the BAO.