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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Liability on death transfers: interests under superannuation schemes

Where any tax is attributable to the value of a pension or annuity in or under a fund as is specified in IHTA84/S151(1) and which satisfies the conditions in IHTA84/S151 (2)(a) and (b) the personal representatives (IHTM05012) are expressly made liable by IHTA84/S210, which also excepts the trustees from liability.