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HMRC internal manual

Inheritance Tax Manual

Value left out of account: overseas pensions


Under IHTA84/S153 certain overseas pensions are left out of account in determining thevalue of a person’s (IHTM04052) death estate (IHTM04029) immediately before his death. If you receive a claimfor exemption under this head you should proceed in accordance with the instruction onlump sums in respect of service under the Crown at IHTM17132.