IHTM17154 - Divorce or dissolved civil partnership and pensions: pension sharing

This is a different concept to pension earmarking (IHTM17151) in that, broadly, the ex spouse or civil partner (IHTM11032) takes a share/split at the time of the divorce or dissolution of a civil partnership. On the face of it, provided the split is part and parcel of the formal arrangements made at the time of the divorce or dissolution of a civil partnership, it would not trigger any potential charge to IHT on the transfer to the former spouse or civil partner - IHTA84/S10 and IHTA84/S11 would apply.