There are two tables for Pension information. Details should be entered into a table depending on whether the Organisation that paid the pension made recurring payments after the date of death or whether they paid out a lump sum following the Deceased's death. The totals here appear in Box 56 of IHT 400 or Box 11.11 of form IHT 205
If the deceased had more than one pension or benefit for any table on this page, you will need to complete a separate IHT 409 form for each pension and benefit. The best way to do this is to create as many copies of the Form as you need in the Software and then edit each copy to give just the details of the pension being disclosed on that form. All that is carried into the form is the Value at Death. This will need to be edited if there is more than one pension or benefit in that section. However you need to ensure that the Value at Death total is correct and includes all pensions or benefits in that section so that the correct number is used when the IHT 400 or IHT 205 forms are completed.
The software only captures details of the above type of Pensions. The details for any alternatively secured pension funds or dependant’s pension fund need to be listed on IHT Form 409. They are relatively rare and you should create a copy ofthe foem in the software and edit the details for that particular pension or fund on the form you have created.
Remember to save each from with a different name that relates to the Pension to which it refers.