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