This part of GOV.UK is being rebuilt – find out what beta means

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 the value of a person’s (IHTM04052) death estate (IHTM04029) immediately before their death. If you receive a claim for this exemption you should proceed in accordance with the instruction on lump sums in respect of service under the Crown at IHTM17058.