Contents:

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