IHTM17000 - Pensions: contents

Introduction

1. IHTM17001

   Introduction

Examining form IHT409

1. IHTM17011

   Examining form IHT409: Initial examination
2. IHTM17012

   Examining form IHT409: General factors to consider
3. IHTM17013

   Examining form IHT409: Boxes 1 to 7
4. IHTM17014

   Examining form IHT409: Boxes 8 to 16
5. IHTM17015

   Examining form IHT409: Boxes 17 to 24

Types of pension scheme

1. IHTM17020

   Types of pension scheme: Introduction
2. IHTM17021

   Types of pension scheme: Registered pension schemes
3. IHTM17022

   Types of pension scheme: Occupational pension and related schemes
4. IHTM17023

   Types of pension scheme: Personal pension schemes
5. IHTM17024

   Types of pension scheme: Retirement annuity contracts
6. IHTM17025

   Types of pension scheme: Qualifying non-UK pension schemes (QNUPS)
7. IHTM17026

   Types of pension scheme: Section 615(3) schemes
8. IHTM17027

   Types of pension scheme: Employer-financed retirement benefit schemes (EFRBS)

Pension scheme benefits

1. IHTM17030

   Pension scheme benefits: What a pension scheme provides
2. IHTM17032

   Pension scheme benefits: Divorced or dissolved civil partnership

IHT exclusions

1. IHTM17035

   IHT exclusions: Contributions to a pension scheme
2. IHTM17036

   IHT exclusions: Rights to a pension or annuity
3. IHTM17037

   IHT exclusions: Omission to exercise a right
4. IHTM17038

   IHT exclusions: Trust based schemes that are not relevant property
5. IHTM17039

   IHT exclusions: Sponsored superannuation schemes

IHT charges

1. IHTM17041

   IHT charges: Introduction
2. IHTM17042

   IHT charges: Contributions generally
3. IHTM17043

   IHT charges: Contributions made whilst in ill-health
4. IHTM17044

   IHT charges: Contributions to another person's pension scheme
5. IHTM17051

   IHT charges: Death benefits introduction
6. IHTM17052

   IHT charges: General power over death benefits
7. IHTM17053

   IHT charges: Death benefits cash options
8. IHTM17054

   IHT charges: Payments continuing after death
9. IHTM17055

   IHT charges: Other payments
10. IHTM17056

    IHT charges: Protected rights up to 6 April 2012
11. IHTM17058

    IHT charges: Crown, local authorities and overseas governments
12. IHTM17059

    IHT charges: NHS and Social Care Coronavirus Life Assurance Schemes
13. IHTM17070

    IHT charges: Lifetime transfers of death benefits
14. IHTM17071

    IHT charges: Assignment of death benefits
15. IHTM17072

    IHT charges: Transfers between pension schemes
16. IHTM17073

    IHT charges: Gifts with reservation and statement of practice 10/86
17. IHTM17074

    IHT charges: Unregistered schemes and gifts with reservation

Relevant property charges

1. IHTM17081

   Relevant property charges: Introduction
2. IHTM17082

   Relevant property charges: Employer-financed retirement benefits schemes
3. IHTM17083

   Relevant property charges: Status of funds after death but before payment
4. IHTM17084

   Relevant property charges: Settlement of death benefits
5. IHTM17085

   Relevant property charges: Identity of the settlor

Excepted group life policies

1. IHTM17091

   Excepted group life policies: Introduction
2. IHTM17092

   Excepted group life policies: Inheritance tax treatment

Other provisions

1. IHTM17100

   Other provisions: Introduction
2. IHTM17101

   Other provisions: Tax Bulletin
3. IHTM17102

   Other provisions: Income drawdown
4. IHTM17103

   Other provisions: ABI guidance note
5. IHTM17104

   Other provisions: Lifetime transfers
6. IHTM17106

   Other provisions: Phased retirement plans
7. IHTM17107

   Other provisions: The Fryer case
8. IHTM17108

   Other provisions: The Parry case

Pensions between 6 April 2006 and 5 April 2011

1. IHTM17300

   Pensions between 6 April 2006 and 5 April 2011: Introduction

Omission to exercise a right

1. IHTM17301

   Omission to exercise a right: Introduction
2. IHTM17302

   Omission to exercise a right: No IHT charge
3. IHTM17303

   Omission to exercise a right: The legislation in detail
4. IHTM17304

   Omission to exercise a right: Member in ill-health at commencement of income drawdown
5. IHTM17305

   Omission to exercise a right: Examples of an actual pensions disposition
6. IHTM17306

   Omission to exercise a right: Calculation of the charge
7. IHTM17307

   Omission to exercise a right: The Fryer case
8. IHTM17308

   Omission to exercise a right: The Parry case

Alternatively secured pensions

1. IHTM17350

   Alternatively secured pensions: Introduction

Scheme pensions and lifetime annuities

1. IHTM17500

   Scheme pensions and lifetime annuities: Background

State_Pension_underpayments

1. IHTM17600

   State Pension underpayments