The special provisions that exempt from IHT benefits under registered pension schemes and qualifying non-UK registered pension schemes are dealt with at I5.633, I5.634, I4.125.
For information on the other categories of excluded and exempt property for IHT see I9.311.
Former colonial pensions
The IHT legislation contains certain special estate duty reliefs in relation to pensions arising from service in India, Pakistan and certain former colonial territories. The scheme of these exemptions is that some categories of pension rights are left out of account in determining the value of a person's estate immediately before his death. The effect is that no IHT will be payable on the death of the pensioner, wherever he is domiciled and whatever the nature of his entitlement (for example, a repayment of contributions due to the deceased's estate). This kind of exemption is restricted to the following1:
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