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IHT manual amended

27 February 2009
Issue: 4196 / Categories: News , Inheritance Tax
Changes to tax treatment of pensions

Draft amendments to the pensions section (chapter 17) of HMRC’s Inheritance Tax Manual have been published.

These cover changes to the inheritance tax treatment of pensions, including alternatively secured pensions and scheme pensions.

A draft version of a new unauthorised payments calculator is also published.

Comments on the draft material should be sent to HMRC via their website by 30 April 2009.

Issue: 4196 / Categories: News , Inheritance Tax
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