Inheritance tax for pension passed to spouse

[edwin42]

Just filling out 205 inheritance tax form wondered if anyone was able to help wit a few questions im puzzling over?

My mother and father are married, my father just passed away. He left a private pension in an account nominated to my mother. The inheritance tax form asks the clear question did he have a pension, which should be answered yes and nothing in the notes about leaving it out if its passed directly to spouse... yet my his accountant and the helpline says this is exempt and leave it out entirely, so this would mean answering 'no' or putting a value of £0.

Answering yes would mean the automatic calculator for the online form says there is inheritance tax to pay but no or putting £0 means there isnt. I just want to be sure im doing it right.

Also my mother already gifted me his car which is in his name in DVLA but everything is passed to her in the will, would this also go on there as an asset or left out?

Thanks for any help with this!

[Peridot]

Hi,
on page 2 of the IHT 205 question 7 & 8 are the pension questions for the form. So if he had a private pension the answer is yes. If he didn’t dispose of the pension in the 2 years before he died then answer no. There are no more pension questions so there should be no need to complete any figures? I’m not sure I understand the issue? What he did with his pension once he received it isn't relevant.
The car value should be included in the estate values as your dad owned it when he died. Your mum can gift the car to you if she wishes and the registration documents can be signed to you. The executor will have to sign the transfer part of the document as they are custodians so to speak.
i hope that clarifies some of your query.