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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Pensions: types of pension scheme: Section 615(3) schemes

Section 615(3) schemes are schemes that meet the provisions of ICTA1984/S615. They are occupational pension schemes set up under irrevocable trusts to provide superannuation benefits for non-resident scheme members by employers whose business is carried out wholly or partly outside the UK.

These schemes are entitled to same exclusions from Inheritance Tax as registered pension schemes (IHTM17035).