Contents:

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