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IHT409 query
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Vasquez65
Posts: 91 Forumite

in Cutting tax
On the above form it asks for Name of Pension scheme, is it registered by HMRC , monthly payment amount and Date of final guaranteed payment.
The only info I have is that my FiL was paid by Legal and General for an ‘Aegon individual pols’ .
We can find no other documentation regarding the pension. I’ve been trying for days to contact L+G.
My only real query is : what does the final guaranteed payment date question refer to and do I even have to fill it in?
We know he bought an annuity in 2007 and it would end on his death. There will be 10 days pension (£300 or so), owed by them, assuming it is paid in arrears.
The only info I have is that my FiL was paid by Legal and General for an ‘Aegon individual pols’ .
We can find no other documentation regarding the pension. I’ve been trying for days to contact L+G.
My only real query is : what does the final guaranteed payment date question refer to and do I even have to fill it in?
We know he bought an annuity in 2007 and it would end on his death. There will be 10 days pension (£300 or so), owed by them, assuming it is paid in arrears.
0
Comments
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The final guaranteed payment date is for an annuity that lasts beyond the deceased's death, and is then paid to someone else. From what you say, you can answer No to question 1:
"Answer No if the only payments made were:
• small arrears of pension from the last monthly payment in the deceased’s lifetime to the date of death (you should show these in form IHT400, box 56) [this seems to be your situation]
• continuing payments of a reduced widow’s, widower’s or surviving civil partner’s pension
• only paid because the pension provider did not know about the death
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Thanks, I never noticed that If I answered No then I didn’t need to fill in the rest.
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Vasquez65 said:Thanks, I never noticed that If I answered No then I didn’t need to fill in the rest.0
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