RPSM04106000 - Technical pages: Taxation: Inheritance tax and unauthorised payment tax charges on alternatively secured pension funds and dependants' alternatively secured pension funds: Contents
This guidance only applies to individuals who died before 6 April 2011. If the member reached age 75 between 22 June 2010 and 5 April 2011 you should also see RPSM17100070.
For deaths or omissions to exercise pension rights that occur on or after 6 April 2011 see guidance in the Inheritance Tax Manual at IHTM17000.
| RPSM04106010 | Death before 6 April 2007 |
| RPSM04106020 | Death on or after 6 April 2007 |
| RPSM04106030 | Death on or after 6 April 2007: Example of where tax charges in respect of an unauthorised payment are due in relation to remaining alternatively secured pension funds but not inheritance tax |
| RPSM04106031 | Death on or after 6 April 2007: Example where tax charges in respect of an unauthorised payment are due in relation to remaining alternatively secured pension funds but not inheritance tax |
| RPSM04106040 | Death on or after 6 April 2007: Example of where tax charges in respect of an unauthorised payment are due in relation to remaining alternatively secured pension funds but not inheritance tax |
| RPSM04106050 | Death on or after 6 April 2007: Example of where tax charges are due in respect of both inheritance tax and an unauthorised payment in relation to remaining alternatively secured pension funds. |
| RPSM04106060 | Death on or after 6 April 2007: Example where tax charges are due in respect of both inheritance tax and an authorised payment in relation to remaining dependants’ alternatively secured pension funds after the death of a dependant where the member also died after age of 75. |
| RPSM04106061 | Death on or after 6 April 2007: Example where tax charges are due in respect of both inheritance tax and an unauthorised payment in relation to remaining dependants’ alternatively secured pension funds after the death of a dependant where the member also died after age 75. |
| RPSM04106070 | Death on or after 6 April 2007: Example where tax charges are due in respect of both inheritance tax and an unauthorised payment in relation to remaining dependants’ alternatively secured pension funds. |
