IHTM04390 - Value left out of account: overseas pensions

Under IHTA84/S153 certain overseas pensions are left out of account in determining the value of a person’s ( IHTM04052) death estate ( IHTM04029) immediately before his death. If you receive a claim for exemption under this head you should proceed in accordance with the instruction on lump sums in respect of service under the Crown at IHTM17132.