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• Unauthorised payment calculator
• Notes for completion of the unauthorised payment calculator

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Pension schemes unauthorised payment calculator

This calculator can be used for deaths on or after 6 April 2008.

Inheritance Tax is due on the death of a registered pension scheme member - or a dependent of such a member - if they had a right to payments under a relevant pension scheme or annuity and an unauthorised payment is made after the death. Inheritance Tax is due on the unauthorised payment (S151D Inheritance Tax Act 1984).

The calculator below will allow you to work out the final Inheritance Tax and Income Tax which is chargeable on any relevant unauthorised payment within the meaning of S151D(4) Inheritance Tax Act 1984. Find guidance for using the unauthorised payment calculator by following the link below.

Guidance notes for using the pension schemes unauthorised payment calculator

The rate of Inheritance Tax is set at 40%.

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Please enter the percentage rate of Income Tax that applies
%

Please enter the total amount of the unauthorised payment
£

Please enter the amount of the deceased's unused nil rate band (if applicable)
£