IHTM17000 - Pensions: contents

1. IHTM17001

   Introduction
2. IHTM17011

   Examining form IHT409: Initial examination
3. IHTM17012

   Examining form IHT409: General factors to consider
4. IHTM17013

   Examining form IHT409: Boxes 1 to 7
5. IHTM17014

   Examining form IHT409: Boxes 8 to 16
6. IHTM17015

   Examining form IHT409: Boxes 17 to 24
7. IHTM17020

   Types of pension scheme: Introduction
8. IHTM17021

   Types of pension scheme: Registered pension schemes
9. IHTM17022

   Types of pension scheme: Occupational pension and related schemes
10. IHTM17023

    Types of pension scheme: Personal pension schemes
11. IHTM17024

    Types of pension scheme: Retirement annuity contracts
12. IHTM17025

    Types of pension scheme: Qualifying non-UK pension schemes (QNUPS)
13. IHTM17026

    Types of pension scheme: Section 615(3) schemes
14. IHTM17027

    Types of pension scheme: Employer-financed retirement benefit schemes (EFRBS)
15. IHTM17030

    Pension scheme benefits: What a pension scheme provides
16. IHTM17032

    Pension scheme benefits: Divorced or dissolved civil partnership
17. IHTM17035

    IHT exclusions: Contributions to a pension scheme
18. IHTM17036

    IHT exclusions: Rights to a pension or annuity
19. IHTM17037

    IHT exclusions: Omission to exercise a right
20. IHTM17038

    IHT exclusions: Trust based schemes that are not relevant property
21. IHTM17039

    IHT exclusions: Sponsored superannuation schemes
22. IHTM17041

    IHT charges: Introduction
23. IHTM17042

    IHT charges: Contributions generally
24. IHTM17043

    IHT charges: Contributions made whilst in ill-health
25. IHTM17044

    IHT charges: Contributions to another person's pension scheme
26. IHTM17051

    IHT charges: Death benefits introduction
27. IHTM17052

    IHT charges: General power over death benefits
28. IHTM17053

    IHT charges: Death benefits cash options
29. IHTM17054

    IHT charges: Payments continuing after death
30. IHTM17055

    IHT charges: Other payments
31. IHTM17056

    IHT charges: Protected rights up to 6 April 2012
32. IHTM17058

    IHT charges: Crown, local authorities and overseas governments
33. IHTM17059

    IHT charges: NHS and Social Care Coronavirus Life Assurance Schemes
34. IHTM17070

    IHT charges: Lifetime transfers of death benefits
35. IHTM17071

    IHT charges: Assignment of death benefits
36. IHTM17072

    IHT charges: Transfers between pension schemes
37. IHTM17073

    IHT charges: Gifts with reservation and statement of practice 10/86
38. IHTM17074

    IHT charges: Unregistered schemes and gifts with reservation
39. IHTM17081

    Relevant property charges: Introduction
40. IHTM17082

    Relevant property charges: Employer-financed retirement benefits schemes
41. IHTM17083

    Relevant property charges: Status of funds after death but before payment
42. IHTM17084

    Relevant property charges: Settlement of death benefits
43. IHTM17085

    Relevant property charges: Identity of the settlor
44. IHTM17091

    Excepted group life policies: Introduction
45. IHTM17092

    Excepted group life policies: Inheritance tax treatment
46. IHTM17100

    Other provisions: Introduction
47. IHTM17101

    Other provisions: Tax Bulletin
48. IHTM17102

    Other provisions: Income drawdown
49. IHTM17103

    Other provisions: ABI guidance note
50. IHTM17104

    Other provisions: Lifetime transfers
51. IHTM17106

    Other provisions: Phased retirement plans
52. IHTM17107

    Other provisions: The Fryer case
53. IHTM17108

    Other provisions: The Parry case
54. IHTM17300

    Pensions between 6 April 2006 and 5 April 2011: Introduction
55. IHTM17301

    Omission to exercise a right: Introduction
56. IHTM17302

    Omission to exercise a right: No IHT charge
57. IHTM17303

    Omission to exercise a right: The legislation in detail
58. IHTM17304

    Omission to exercise a right: Member in ill-health at commencement of income drawdown
59. IHTM17305

    Omission to exercise a right: Examples of an actual pensions disposition
60. IHTM17306

    Omission to exercise a right: Calculation of the charge
61. IHTM17307

    Omission to exercise a right: The Fryer case
62. IHTM17308

    Omission to exercise a right: The Parry case
63. IHTM17350

    Alternatively secured pensions: Introduction
64. IHTM17500

    Scheme pensions and lifetime annuities: Background