HMRC internal manual

Inheritance Tax Manual

From:: HM Revenue & Customs
Published: 20 March 2016
Updated:: 7 April 2026 - See all updates

IHTM17353 - Pensions: alternatively secured pensions: liability and accountability

Page archived. Guidance removed

Help us improve GOV.UK

To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).