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IHT 409
FIL had 2 pensions from former employers. No death benefits payable . Pension ceased on death. Do I complete 1 or 2 IHT 409 schedules?
Comments
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You complete one for each pension.
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Thank you that’s helpful
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Is this only on IHT chargeable estates?
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yes IHT is due
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On any estate where a return is required. IHT returns can be required where no IHT is chargeable, for instance an estate that needs to claim the residential NRB.
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