If a claim for normal out of income ( IHTM14231) exemption has been made on form IHT403 ( IHTM10035) on the basis of premiums paid on insurance policies and you have information that shows pension policies are involved, send the file to the Pension Specialist in TG at IHT Edinburgh. You should not get involved in a discussion regarding normal out of income exemption on payment of premiums on pension policies.
