This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

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.