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Contents

Official guidance

Inheritance Tax Manual

IHTM17000 · Pensions

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IHTM17001 · Introduction
IHTM17011 · Examining form IHT409: initial examination
IHTM17012 · Examining the form IHT409: general factors to consider
IHTM17013 · Examining the form IHT409: boxes 1 to 7
IHTM17014 · Examining form IHT409: boxes 8 to 16
IHTM17015 · Examining form IHT409: boxes 17 to 24
IHTM17020 · Types of pension scheme: introduction
IHTM17021 · Types of pension scheme: registered pension schemes
IHTM17022 · Types of pension scheme: occupational pension and related schemes
IHTM17023 · Types of pension scheme: personal pension schemes
IHTM17024 · Types of pension scheme: Retirement annuity contracts (RACs)
IHTM17025 · Types of pension scheme: qualifying non-UK pension schemes (QNUPS)
IHTM17026 · Types of pension scheme: Section 615(3) schemes
IHTM17027 · Types of pension scheme: Employer-financed retirement benefit schemes (EFRBS)
IHTM17030 · Pension scheme benefits: what a pension scheme provides
IHTM17032 · Pension scheme benefits: divorce or dissolved civil partnership
IHTM17035 · IHT exclusions: contributions to a pension scheme
IHTM17036 · IHT exclusions: rights to a pension or annuity
IHTM17037 · IHT exclusions: omission to exercise a right
IHTM17038 · IHT exclusions: trust based schemes that are not relevant property
IHTM17039 · IHT exclusions: sponsored superannuation schemes
IHTM17041 · IHT charges: introduction
IHTM17042 · IHT charges: Contributions generally
IHTM17043 · IHT charges: contributions made whilst in ill-health
IHTM17044 · IHT charges: contributions to another person’s pension scheme
IHTM17051 · IHT Charges: death benefits introduction
IHTM17052 · IHT charges: general power over death benefits
IHTM17053 · IHT charges: death benefits cash options
IHTM17054 · IHT Charges: payments continuing after death
IHTM17055 · IHT charges: other payments
IHTM17056 · IHT Charges: protected rights up to 6 April 2012
IHTM17058 · IHT charges: Crown, local authorities and overseas governments
IHTM17059 · IHT charges: NHS and Social Care Coronavirus Life Assurance Schemes
IHTM17070 · IHT charges: lifetime transfers of death benefits
IHTM17071 · IHT charges: assignment of death benefits
IHTM17072 · IHT charges: transfers between pension schemes
IHTM17073 · IHT charges: gifts with reservation and statement of practice 10/86
IHTM17074 · IHT charges: unregistered schemes and gifts with reservation
IHTM17081 · Relevant property charges: introduction
IHTM17082 · Relevant property charges: employer-financed retirement benefits schemes
IHTM17083 · Relevant property charges: Status of funds after death but before payment
IHTM17084 · Relevant property charges: settlement of death benefits
IHTM17085 · Relevant property charges: identity of the settlor
IHTM17091 · Excepted group life policies: introduction
IHTM17092 · Excepted group life policies: Inheritance Tax treatment
IHTM17100 · Other provisions: introduction
IHTM17101 · Other provisions: Tax Bulletin
IHTM17102 · Other provisions: income drawdown
IHTM17103 · Other provisions: ABI guidance note
IHTM17104 · Other provisions: lifetime transfers
IHTM17106 · Other provisions: phased retirement plans
IHTM17107 · Other provisions: the Fryer case
IHTM17108 · Other provisions: the Parry case
IHTM17300 · Pensions between 6 April 2006 and 5 April 2011: introduction
IHTM17301 · Omission to exercise a right prior to 6 April 2011: introduction
IHTM17302 · Omission to exercise a right prior to 6 April 2011: no IHT charge
IHTM17303 · Omission to exercise a right prior to 6 April 2011: the legislation in detail
IHTM17304 · Omission to exercise a right prior to 6 April 2011: member in ill-health at commencement of income drawdown
IHTM17305 · Omission to exercise a right prior to 6 April 2011: examples of an actual pensions disposition
IHTM17306 · Omission to exercise a right prior to 6 April 2011: calculation of the charge
IHTM17307 · Omission to exercise a right prior to 6 April 2011: the Fryer case
IHTM17308 · Omission to exercise a right prior to 6 April 2011: the Parry case
IHTM17350 · Alternatively secured pensions: introduction
IHTM17500 · Scheme pensions and lifetime annuities: background
IHTM17600 · State Pension underpayments
IHTM17016 · Examining form IHT409: Boxes 25 to 42
IHTM17057 · IHT Charges: protected rights detail
IHTM17351 · Alternatively secured pensions: how ASP funds can be used
IHTM17352 · Alternatively secured pensions: IHT treatment for deaths between 6 April 2006 and 5 April 2007
IHTM17353 · Alternatively secured pensions: liability and accountability
IHTM17354 · Alternatively secured pensions: meaning of dependant and relevant dependant
IHTM17355 · Alternatively secured pensions between 6 April 2006 and 5 April 2007: position on the death of a scheme member
IHTM17356 · 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
IHTM17357 · Alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: position on the death of a dependant not within IHTA84/S151B
IHTM17358 · Alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: charge where surplus paid to employer
IHTM17370 · 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
IHTM17371 · 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
IHTM17372 · 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
IHTM17373 · Alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: closing a case where no charge arises on the scheme member death
IHTM17374 · 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
IHTM17375 · Alternatively secured pension (ASP) between 6 April 2006 and 5 April 2007: excepted estates
IHTM17400 · Treatment of alternatively secured pensions from 6 April 2007- background
IHTM17401 · Treatment of alternatively secured pensions from 6 April 2007: consequences for Inheritance Tax position
IHTM17402 · Treatment of alternatively secured pensions from 6 April 2007: unauthorised payments (UP)
IHTM17403 · Treatment of alternatively secured pensions from 6 April 2007: interaction of the UP charge and the IHT charge
IHTM17404 · Treatment of alternatively secured pensions from 6 April 2007: changes to procedures for charge under IHTA84/S151A
IHTM17405 · Treatment of alternatively secured pensions from 6 April 2007: changes to procedures for charge under IHTA84/S151B
IHTM17406 · Treatment of alternatively secured pensions from 6 April 2007: changes to procedures for charge under IHTA84/S151C
IHTM17407 · Treatment of alternatively secured pensions from 6 April 2007: grossing up unused NRB
IHTM17408 · Treatment of alternatively secured pensions from 6 April 2007: example where IHT due first
IHTM17409 · A treatment of alternatively secured pensions from 6 April 2007: example where UP charge paid first
IHTM17410 · A treatment of alternatively secured pensions from 6 April 2007: example where UP charge paid first on part of ASP funds
IHTM17411 · Treatment of alternatively secured pensions from 6 April 2007: example where UP charge paid first on part of ASP funds but some NRB unused
IHTM17412 · Treatment of alternatively secured pensions from 6 April 2007: example where IHT due first - charge on relevant dependant’s death
IHTM17413 · Treatment of alternatively secured pensions from 6 April 2007: amendments to IHTA84/S151A-C
IHTM17414 · Treatment of alternatively secured pensions from 6 April 2007: no double charge under IHTA84/S151A and IHTA84/S151C
IHTM17450 · Treatment of alternatively secured pensions from 6 April 2007: pension scheme rules for members who cannot be traced
IHTM17451 · Treatment of alternatively secured pensions from 6 April 2007: the Inheritance Tax position on pension scheme rules for members who cannot be traced
IHTM17501 · Scheme pensions and lifetime annuities: tax charges
IHTM17502 · Scheme pensions and lifetime annuities: calculation of the tax charge on scheme pensions
IHTM17503 · Scheme pensions and lifetime annuities: liability and accountability
IHTM17504 · Pensions on or after 6 April 2006: scheme pensions and lifetime annuities: examples
IHTM17505 · Scheme pensions and lifetime annuities: more examples

Pensions: contents
Pensions: Scheme pensions and lifetime annuities: tax charges

IHTM17501 | Pensions: Scheme pensions and lifetime annuities: tax charges

From HM Revenue & Customs · Inheritance Tax Manual

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