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HMRC internal manual

Inheritance Tax Manual

Pensions: pensions between 6 April 2006 and 5 April 2011: introduction

Legislation relating to pension schemes changed significantly on 6 April 2006 when a single set of rules was introduced to replace the previous eight different regimes. There have also been various other legislative changes in the years following.

This section of the guidance covers specific legislative provisions on Inheritance Tax that were in place for deaths occurring between 6 April 2006 and 5 April 2011 inclusive. These are in addition to the general principles already set out. These relate to:

  • An omission to exercise a right to take pension benefits (IHTM17400)
  • Alternatively secured pensions (IHTM17350)
  • Scheme pensions and lifetime annuities (for the period 6 April 2008 to 5 April 2011) (IHTM17400)