Q&As

Birthdates for Staff Morale: Legitimate Interest or Consent?

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Published on: 02 September 2021

Do details of a Self-Invested Personal Pension (SIPP) have to be included on a Form IHT400? If so, where?

See Practice Note: How to complete Form IHT400, which states:

‘If the deceased was receiving or had made provision for a pension, other than the state pension, answer Yes in box 36 of IHT400 and complete Schedule IHT409.’

See also IHTM17000 onwards, in particular IHTM17011, which states:

‘The taxpayer or agent must fill in form IHT409 if the

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Jurisdiction(s):
United Kingdom
Key definition:
Self-invested personal pension definition
What does Self-invested personal pension mean?

This is a personal pension plan that allows a member to select the scheme’s investments.

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