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IHTM17000 | Pensions: contents

From HM Revenue & Customs · Inheritance Tax Manual

Contents103 entries

  1. IHTM17001Pensions: introduction
  2. IHTM17011Pensions: examining form IHT409: initial examination
  3. IHTM17012Pensions: examining the form IHT409: general factors to consider
  4. IHTM17013Pensions: examining the form IHT409: boxes 1 to 7
  5. IHTM17014Pensions: examining form IHT409: boxes 8 to 16
  6. IHTM17015Pensions: examining form IHT409: boxes 17 to 24
  7. IHTM17020Pensions: types of pension scheme: introduction
  8. IHTM17021Pensions: types of pension scheme: registered pension schemes
  9. IHTM17022Pensions: types of pension scheme: occupational pension and related schemes
  10. IHTM17023Pensions: types of pension scheme: personal pension schemes
  11. IHTM17024Pensions: types of pension scheme: Retirement annuity contracts (RACs)
  12. IHTM17025Pensions: types of pension scheme: qualifying non-UK pension schemes (QNUPS)
  13. IHTM17026Pensions: types of pension scheme: Section 615(3) schemes
  14. IHTM17027Pensions: types of pension scheme: Employer-financed retirement benefit schemes (EFRBS)
  15. IHTM17030Pensions: pension scheme benefits: what a pension scheme provides
  16. IHTM17032Pensions: pension scheme benefits: divorce or dissolved civil partnership
  17. IHTM17035Pensions: IHT exclusions: contributions to a pension scheme
  18. IHTM17036Pensions: IHT exclusions: rights to a pension or annuity
  19. IHTM17037Pensions: IHT exclusions: omission to exercise a right
  20. IHTM17038Pensions: IHT exclusions: trust based schemes that are not relevant property
  21. IHTM17039Pensions: IHT exclusions: sponsored superannuation schemes
  22. IHTM17041Pensions: IHT charges: introduction
  23. IHTM17042Pensions: IHT charges: Contributions generally
  24. IHTM17043Pensions: IHT charges: contributions made whilst in ill-health
  25. IHTM17044Pensions: IHT charges: contributions to another person’s pension scheme
  26. IHTM17051Pensions: IHT Charges: death benefits introduction
  27. IHTM17052Pensions: IHT charges: general power over death benefits
  28. IHTM17053Pensions: IHT charges: death benefits cash options
  29. IHTM17054Pensions: IHT Charges: payments continuing after death
  30. IHTM17055Pensions: IHT charges: other payments
  31. IHTM17056Pensions: IHT Charges: protected rights up to 6 April 2012
  32. IHTM17058Pensions: IHT charges: Crown, local authorities and overseas governments
  33. IHTM17059Pensions: IHT charges: NHS and Social Care Coronavirus Life Assurance Schemes
  34. IHTM17070Pensions: IHT charges: lifetime transfers of death benefits
  35. IHTM17071Pensions: IHT charges: assignment of death benefits
  36. IHTM17072Pensions: IHT charges: transfers between pension schemes
  37. IHTM17073Pensions: IHT charges: gifts with reservation and statement of practice 10/86
  38. IHTM17074Pensions: IHT charges: unregistered schemes and gifts with reservation
  39. IHTM17081Pensions: relevant property charges: introduction
  40. IHTM17082Pensions: relevant property charges: employer-financed retirement benefits schemes
  41. IHTM17083Relevant property charges: Status of funds after death but before payment
  42. IHTM17084Pensions: relevant property charges: settlement of death benefits
  43. IHTM17085Pensions: relevant property charges: identity of the settlor
  44. IHTM17091Pensions: excepted group life policies: introduction
  45. IHTM17092Pensions: excepted group life policies: Inheritance Tax treatment
  46. IHTM17100Pensions: other provisions: introduction
  47. IHTM17101Pensions: other provisions: Tax Bulletin
  48. IHTM17102Pensions: other provisions: income drawdown
  49. IHTM17103Pensions: other provisions: ABI guidance note
  50. IHTM17104Pensions: other provisions: lifetime transfers
  51. IHTM17106Pensions: other provisions: phased retirement plans
  52. IHTM17107Pensions: other provisions: the Fryer case
  53. IHTM17108Pensions: other provisions: the Parry case
  54. IHTM17300Pensions: pensions between 6 April 2006 and 5 April 2011: introduction
  55. IHTM17301Pensions: omission to exercise a right prior to 6 April 2011: introduction
  56. IHTM17302Pensions: omission to exercise a right prior to 6 April 2011: no IHT charge
  57. IHTM17303Pensions: omission to exercise a right prior to 6 April 2011: the legislation in detail
  58. IHTM17304Pensions: omission to exercise a right prior to 6 April 2011: member in ill-health at commencement of income drawdown
  59. IHTM17305Pensions: omission to exercise a right prior to 6 April 2011: examples of an actual pensions disposition
  60. IHTM17306Pensions: omission to exercise a right prior to 6 April 2011: calculation of the charge
  61. IHTM17307Pensions: omission to exercise a right prior to 6 April 2011: the Fryer case
  62. IHTM17308Pensions: omission to exercise a right prior to 6 April 2011: the Parry case
  63. IHTM17350Pensions: alternatively secured pensions: introduction
  64. IHTM17500Pensions: Scheme pensions and lifetime annuities: background
  65. IHTM17600State Pension underpayments
  66. IHTM17016Pensions: examining form IHT409: Boxes 25 to 42
  67. IHTM17057Pensions: IHT Charges: protected rights detail
  68. IHTM17351Pensions: alternatively secured pensions: how ASP funds can be used
  69. IHTM17352Pensions: alternatively secured pensions: IHT treatment for deaths between 6 April 2006 and 5 April 2007
  70. IHTM17353Pensions: alternatively secured pensions: liability and accountability
  71. IHTM17354Pensions: alternatively secured pensions: meaning of dependant and relevant dependant
  72. IHTM17355Pensions: alternatively secured pensions between 6 April 2006 and 5 April 2007: position on the death of a scheme member
  73. IHTM17356Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: position on the death of a relevant dependant or on ceasing to be a relevant dependant
  74. IHTM17357Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: position on the death of a dependant not within IHTA84/S151B
  75. IHTM17358Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: charge where surplus paid to employer
  76. IHTM17370Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: procedure when an ASP charge arises - death of scheme member: charge under IHTA84/S151A
  77. IHTM17371Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: procedure when an ASP charge arises: death of relevant dependant (or ceasing to be a relevant dependant): charge under IHTA84/S151B
  78. IHTM17372Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: procedure when an ASP charge arises: death of relevant dependant other than under IHTA84/S151B - charge under IHTA84/S151C
  79. IHTM17373Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: closing a case where no charge arises on the scheme member death
  80. IHTM17374Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: accounts to be delivered where no charge arises on the scheme member’s death
  81. IHTM17375Pensions: alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: excepted estates
  82. IHTM17400Pensions: treatment of alternatively secured pensions from 6 April 2007- background
  83. IHTM17401Pensions: treatment of alternatively secured pensions from 6 April 2007: consequences for Inheritance Tax position
  84. IHTM17402Pensions: treatment of alternatively secured pensions from 6 April 2007: unauthorised payments (UP)
  85. IHTM17403Pensions: treatment of alternatively secured pensions from 6 April 2007: interaction of the UP charge and the IHT charge
  86. IHTM17404Pensions: treatment of alternatively secured pensions from 6 April 2007: changes to procedures for charge under IHTA84/S151A
  87. IHTM17405Pensions: treatment of alternatively secured pensions from 6 April 2007: changes to procedures for charge under IHTA84/S151B
  88. IHTM17406Pensions: treatment of alternatively secured pensions from 6 April 2007: changes to procedures for charge under IHTA84/S151C
  89. IHTM17407Pensions: treatment of alternatively secured pensions from 6 April 2007: grossing up unused NRB
  90. IHTM17408Pensions: treatment of alternatively secured pensions from 6 April 2007: example where IHT due first
  91. IHTM17409Pensions: a treatment of alternatively secured pensions from 6 April 2007: example where UP charge paid first
  92. IHTM17410Pensions: a treatment of alternatively secured pensions from 6 April 2007: example where UP charge paid first on part of ASP funds
  93. IHTM17411Pensions: treatment of alternatively secured pensions from 6 April 2007: example where UP charge paid first on part of ASP funds but some NRB unused
  94. IHTM17412Pensions: treatment of alternatively secured pensions from 6 April 2007: example where IHT due first - charge on relevant dependant’s death
  95. IHTM17413Pensions: treatment of alternatively secured pensions from 6 April 2007: amendments to IHTA84/S151A-C
  96. IHTM17414Pensions: treatment of alternatively secured pensions from 6 April 2007: no double charge under IHTA84/S151A and IHTA84/S151C
  97. IHTM17450Pensions: treatment of alternatively secured pensions from 6 April 2007: pension scheme rules for members who cannot be traced
  98. IHTM17451Pensions: treatment of alternatively secured pensions from 6 April 2007: the Inheritance Tax position on pension scheme rules for members who cannot be traced
  99. IHTM17501Pensions: Scheme pensions and lifetime annuities: tax charges
  100. IHTM17502Pensions: Scheme pensions and lifetime annuities: calculation of the tax charge on scheme pensions
  101. IHTM17503Pensions: scheme pensions and lifetime annuities: liability and accountability
  102. IHTM17504Pensions on or after 6 April 2006: scheme pensions and lifetime annuities: examples
  103. IHTM17505Pensions: scheme pensions and lifetime annuities: more examples