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Inheritance Tax on pensions: technical note

This technical note provides further detail on measures relating to Inheritance Tax on pensions which were announced at the Autumn Budget 2024.

Last fetched 17 May 2026 · gov.uk

Documents

Technical note: Inheritance Tax on pensions

At a glance

TypePolicy paper

First published11 May 2026

Last updated11 May 2026

Organisations

HM Revenue & Customs

Topics

Inheritance Tax

Source

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