Assuming that the CUDA 4.0 toolkit is installed in the location /usr/local/cuda, you will need to create a file rc4.0 containing the following lines:
set CUDAROOT=/usr/local/cuda;
set CUDAVERSION=4.0;
When you compile your .cuf files, you will need to pass this rc file with the -rc flag and add the -L flag if you are using libraries from the 4.0 toolking
pgf90 -rc=rc4.0 -Mcuda=cc20,nofma myfile.cuf -L/usr/local/cuda/lib64 -lcufft -lcurand
You can check if the compiler is picking up the new toolkit running ldd on the executable.