IHTM17000 - Pensions: contents
Introduction
| IHTM17001 | Introduction |
Investigation of form IHT409
| IHTM17011 | Initial examination |
| IHTM17012 | PC&S cases |
| IHTM17013 | Compliance group cases |
| IHTM17014 | Gifts of premiums |
Types of pension scheme
| IHTM17020 | Types of pension scheme |
| IHTM17021 | Occupational or company pension schemes |
| IHTM17022 | Personal pension plans |
| IHTM17023 | Retirement annuity contracts |
| IHTM17024 | Unapproved schemes |
| IHTM17030 | What a pension scheme provides |
IHT claims on contributions to a pension scheme
| IHTM17041 | Introduction |
| IHTM17042 | Assignment of death benefits whilst retaining retirement benefits |
| IHTM17043 | Contribution to a pension scheme for the benefit of another |
IHT claims on death benefits
Payments forming part of death estate
| IHTM17052 | Deceased's estate has a right to claim the death benefits |
| IHTM17053 | Death benefits payable at discretion of trustees |
| IHTM17054 | Option to have payment made to personal representatives |
| IHTM17055 | Pension continues after death |
| IHTM17056 | Pension ceases on death |
| IHTM17057 | Other payments |
Lifetime transfers of death benefits
| IHTM17071 | Assignment of death benefits |
| IHTM17072 | Transfer between pension schemes |
| IHTM17073 | Gifts with reservation and statement of practice SP10/86 |
Claim on general power to dispose of death benefits
| IHTM17081 | Introduction |
| IHTM17082 | Power of appointment |
| IHTM17083 | Nomination |
| IHTM17084 | Letter of wishes |
IHT claims on retirement benefits
| IHTM17091 | Normal retirement |
| IHTM17092 | Tax Bulletin |
| IHTM17093 | Ill health retirement |
| IHTM17110 | Phased retirement plans |
Income draw down
| IHTM17101 | Introduction |
| IHTM17102 | The ABI guidance note |
| IHTM17103 | Lifetime claims on income draw down |
| IHTM17104 | Death claims on income draw down |
IHT charges on pension schemes as settled property
| IHTM17121 | Approved schemes |
| IHTM17122 | Unapproved schemes |
| IHTM17123 | IHT treatment after the death where death benefits are held on discretionary trusts |
| IHTM17124 | Death benefits appointed by scheme administrators within two years of the death |
| IHTM17125 | The identity of the settlor |
| IHTM17126 | The ten-year charge where death benefits are settled on discretionary trusts |
Further information on occupational schemes
| IHTM17131 | Protected rights |
| IHTM17132 | Crown, local authorities and overseas governments |
| IHTM17133 | Additional voluntary contributions |
Overseas Pensions
| IHTM17140 | Overseas pensions |
Stakeholder Pensions
| IHTM17141 | Stakeholder pensions |
Divorce or dissolved civil partnership and pensions
| IHTM17151 | Introduction |
| IHTM17152 | Pension earmarking where death benefit held on discretionary trusts |
| IHTM17153 | Pension earmarking where death benefit is not held on discretionary trusts |
| IHTM17154 | Pension sharing |
