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Pensions - questions 7 and 8

If the deceased didn’t benefit from a pension other than the State Pension you can answer ‘no’ to question 7 and move on.

If they did benefit from a pension other than the State Pension, you need to complete question 8.

The deceased’s pension provider should be able to answer any initial questions you may have. The contact details will be held on any papers about the pension. They will have all the detail you need about the type of pension the deceased held and what type of death benefits they had.

The HM Revenue & Customs (HMRC) Probate and Inheritance Tax Helpline can’t tell you anything about the deceased’s pension arrangements.

You can answer 'no' to all three parts of question 8 if all of the following apply. The deceased:

• hadn't reached age 75 before 22 June 2023 (this means they were born on or after 22 June 2023)
• didn't receive any type of dependant's pension
• hadn't changed their pension arrangements in the two years before they died other than to pensions paid to a spouse or civil partner

Question 8 - Alternatively Secured Pensions

Alternatively Secured Pensions are relatively uncommon because they didn’t exist before 6 April 2023 and ceased to exist on 6 April 2011. They were available to people reaching age 75 who didn’t want to buy an annuity with their pension fund. The age increased to 77 from 22 June 2010. If you answer ‘yes’ to any of the following questions about the deceased, it’s likely that they didn’t have an Alternatively Secured Pension:

• did they die before 6 April 2006?
  
• were they aged under 75 when they died?
• if they were over 75 when they died, did they use all of their pension funds to buy an annuity?

Question 8 - Dependant’s Pension

An unsecured pension allows someone to draw an income from their pension fund while leaving their funds invested. They are an alternative to buying an annuity.

If the deceased was the relevant dependant of someone who died with an Alternatively Secured Pension or unsecured pension, please answer yes to this question.

A relevant dependant is:

• the spouse or civil partner of the original owner of the Alternatively Secured Pension or unsecured pension
• a child under the age of 23 of the original owner of the Alternatively Secured Pension or unsecured pension
• a child of any age or any other person who was financially dependent on the original owner of the Alternatively Secured Pension or unsecured pension - or dependent because of physical or mental impairment
  

If you've answered yes to this question the deceased's estate will not be an excepted estate. You will have to file a full Inheritance Tax account - form IHT400.

• Form IHT400 - Inheritance Tax Account Opens new window

More useful links

• Guidance notes IHT206 for form IHT205 Opens new window

• Guidance notes C3 for form C5 Opens new window

• How to value pension benefits that have been given away Opens new window

Useful contacts

• Probate and Inheritance Tax Helpline