Draft amendments to pensions chapter of Inheritance Tax Manual

Draft amendments to the pensions chapter of the Inheritance Tax Manual have been published covering changes to the Inheritance Tax treatment of pensions, including Alternatively Secured Pensions and Scheme Pensions. An unauthorised payments calculator is under development.

• Chapter 17 draft index (PDF 73K)
• Chapter 17 draft guidance (PDF 373K)

If you have any comments on this draft material, please email Graham Hogg by 30 April 2009.