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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Pensions: contents

Introduction
  1. IHTM17001
    Introduction
Examining form IHT409
  1. IHTM17011
    Examining form IHT409: Initial examination
  2. IHTM17012
    Examining form IHT409: General factors to consider
  3. IHTM17013
    Examining form IHT409: Boxes 1 to 7
  4. IHTM17014
    Examining form IHT409: Boxes 8 to 16
  5. IHTM17015
    Examining form IHT409: Boxes 17 to 24
  6. IHTM17016
    Examining form IHT409: Boxes 25 to 42
Types of pension scheme
  1. IHTM17020
    Types of pension scheme: Introduction
  2. IHTM17021
    Types of pension scheme: Registered pension schemes
  3. IHTM17022
    Types of pension scheme: Occupational pension and related schemes
  4. IHTM17023
    Types of pension scheme: Personal pension schemes
  5. IHTM17024
    Types of pension scheme: Retirement annuity contracts
  6. IHTM17025
    Types of pension scheme: Qualifying non-UK pension schemes (QNUPS)
  7. IHTM17026
    Types of pension scheme: Section 615(3) schemes
  8. IHTM17027
    Types of pension scheme: Employer-financed retirement benefit schemes (EFRBS)
Pension scheme benefits
  1. IHTM17030
    Pension scheme benefits: What a pension scheme provides
  2. IHTM17032
    Pension scheme benefits: Divorced or dissolved civil partnership
IHT exclusions
  1. IHTM17035
    IHT exclusions: Contributions to a pension scheme
  2. IHTM17036
    IHT exclusions: Rights to a pension or annuity
  3. IHTM17037
    IHT exclusions: Omission to exercise a right
  4. IHTM17038
    IHT exclusions: Trust based schemes that are not relevant property
  5. IHTM17039
    IHT exclusions: Sponsored superannuation schemes
IHT charges
  1. IHTM17041
    IHT charges: Introduction
  2. IHTM17042
    IHT charges: Contributions generally
  3. IHTM17043
    IHT charges: Contributions made whilst in ill-health
  4. IHTM17044
    IHT charges: Contributions to another person's pension scheme
  5. IHTM17051
    IHT charges: Death benefits introduction
  6. IHTM17052
    IHT charges: General power over death benefits
  7. IHTM17053
    IHT charges: Death benefits cash options
  8. IHTM17054
    IHT charges: Payments continuing after death
  9. IHTM17055
    IHT charges: Other payments
  10. IHTM17056
    IHT charges: Protected rights up to 6 April 2012
  11. IHTM17057
    IHT charges: Protected rights detail
  12. IHTM17058
    IHT charges: Crown, local authorities and overseas governments
  13. IHTM17070
    IHT charges: Lifetime transfers of death benefits
  14. IHTM17071
    IHT charges: Assignment of death benefits
  15. IHTM17072
    IHT charges: Transfers between pension schemes
  16. IHTM17073
    IHT charges: Gifts with reservation and statement of practice 10/86
  17. IHTM17074
    IHT charges: Unregistered schemes and gifts with reservation
Relevant property charges
  1. IHTM17081
    Relevant property charges: Introduction
  2. IHTM17082
    Relevant property charges: Employer-financed retirement benefits schemes
  3. IHTM17083
    Relevant property charges: Status of funds after death but before payment
  4. IHTM17084
    Relevant property charges: Settlement of death benefits
  5. IHTM17085
    Relevant property charges: Identity of the settlor
Excepted group life policies
  1. IHTM17091
    Excepted group life policies: Introduction
  2. IHTM17092
    Excepted group life policies: Inheritance tax treatment
Other provisions
  1. IHTM17100
    IntroductionOther provisions:
  2. IHTM17101
    Other provisions: Tax Bulletin
  3. IHTM17102
    Other provisions: Income drawdown
  4. IHTM17103
    Other provisions: ABI guidance note
  5. IHTM17104
    Other provisions: Lifetime transfers
  6. IHTM17106
    Other provisions: Phased retirement plans
  7. IHTM17107
    Other provisions: The Fryer case
Pensions between 6 April 2006 and 5 April 2011
  1. IHTM17300
    Pensions between 6 April 2006 and 5 April 2011: Introduction
Omission to exercise a right
  1. IHTM17301
    Omission to exercise a right: Introduction
  2. IHTM17302
    Omission to exercise a right: No IHT charge
  3. IHTM17303
    Omission to exercise a right: The legislation in detail
  4. IHTM17304
    Omission to exercise a right: Member in ill-health at commencement of income drawdown
  5. IHTM17305
    Omission to exercise a right: Examples of an actual pensions disposition
  6. IHTM17306
    Omission to exercise a right: Calculation of the charge
  7. IHTM17307
    Omission to exercise a right: The Fryer case
Alternatively secured pensions
  1. IHTM17350
    Alternatively secured pensions: Introduction
  2. IHTM17351
    Alternatively secured pensions: How ASP funds can be used
  3. IHTM17352
    Alternatively secured pensions: IHP treatment for deaths between 6 April 2006 and 5 April 2007
  4. IHTM17353
    Alternatively secured pensions: Liability and accountability
  5. IHTM17354
    Alternatively secured pensions: Meaning of dependant and relevant dependant
Alternatively secured pensions between 6 April 2006 and 5 April 2007
  1. IHTM17355
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Position on death of scheme member
  2. IHTM17356
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Position on the death of a relevant dependant or on ceasing to be a relevant dependant
  3. IHTM17357
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Position on the death of a dependant not within IHTA84/S151B
  4. IHTM17358
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Charge where surplus paid to employer
  5. IHTM17370
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Procedure when an ASP charge arises - death of scheme member: charge under IHTA84/S151A
  6. IHTM17371
    Alternatively secured pensions 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
  7. IHTM17372
    Alternatively secured pensions 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
  8. IHTM17373
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Closing a case where no charge arises on the scheme member death
  9. IHTM17374
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Accounts to be delivered where no charge arises on the scheme member’s death
  10. IHTM17375
    Alternatively secured pensions between 6 April 2006 and 5 April 2007: Excepted estates
Treatment of alternatively secured pensions from 6 April 2007
  1. IHTM17400
    Treatment of alternatively secured pensions from 6 April 2007: Background
  2. IHTM17401
    Treatment of alternatively secured pensions from 6 April 2007: Consequences for IHT position
  3. IHTM17402
    Treatment of alternatively secured pensions from 6 April 2007: Unauthorised payments (UP)
  4. IHTM17403
    Treatment of alternatively secured pensions from 6 April 2007: Interaction of the UP charge and the IHT charge
  5. IHTM17404
    Treatment of alternatively secured pensions from 6 April 2007: Changes to procedures for charge under IHTA84/S151A
  6. IHTM17405
    Treatment of alternatively secured pensions from 6 April 2007: Changes to procedures for charge under IHTA84/S151B
  7. IHTM17406
    Treatment of alternatively secured pensions from 6 April 2007: Changes to procedures for charge under IHTA84/S151C
  8. IHTM17407
    Treatment of alternatively secured pensions from 6 April 2007: Example of grossing up unused NRB
  9. IHTM17408
    Treatment of alternatively secured pensions from 6 April 2007: Example where IHT due first
  10. IHTM17409
    Treatment of alternatively secured pensions from 6 April 2007: Example where UP charge paid first
  11. IHTM17410
    Treatment of alternatively secured pensions from 6 April 2007: Example where UP charge paid first on part of ASP funds
  12. 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
  13. IHTM17412
    Treatment of alternatively secured pensions from 6 April 2007: Example where IHT due first - charge on relevant dependant’s death
  14. IHTM17413
    Treatment of alternatively secured pensions from 6 April 2007: Amendments to IHTA84/S151A-C
  15. IHTM17414
    Treatment of alternatively secured pensions from 6 April 2007: No double charge under IHTA/84/S151A and IHTA84/S151C
  16. IHTM17450
    Treatment of alternatively secured pensions from 6 April 2007: Pension scheme rules for members who cannot be traced
  17. IHTM17451
    Treatment of alternatively secured pensions from 6 April 2007: The Inheritance Tax position on pension scheme rules for members who cannot be traced
Scheme pensions and lifetime annuities
  1. IHTM17500
    Scheme pensions and lifetime annuities: Background
  2. IHTM17501
    Scheme pensions and lifetime annuities: Tax charges
  3. IHTM17502
    Scheme pensions and lifetime annuities: Calculation of the tax charge on pension schemes
  4. IHTM17503
    Scheme pensions and lifetime annuities: Liability and accountability
  5. IHTM17504
    Scheme pensions and lifetime annuities: Examples
  6. IHTM17505
    Scheme pensions and lifetime annuities: More examples