Death benefits & inheritance tax

Pensions freedoms in 2015 introduced major changes to pension death benefit options and taxation. Here we provide some technical support to help you.

Death benefits overview

CPD | Death benefits

Pensions freedoms in 2015 introduced major changes to pension death benefit options and taxation. Here we provide some technical support to help you.

In this webinar, we consider the key differences in different types of workplace pension agreements, recent market findings and the use of salary exchange.

From here we take a deeper dive into business protection, understand some of the opportunities to talk about business protection with your SME clients, know how to position the potential risks, discuss the impact to a business and recommend a solution.

Frequently asked questions

Here we look at some of the questions we are asked most often.

Inheritance tax overview

In this article we look at the differences between individual savings accounts and pensions when it comes to inheritance tax.

In these case studies we look at inheritance tax on transfers.

Gifts made to anyone from your client’s estate are exempt from inheritance tax provided they survive for a period of 7 years from the date the gift is made. Here we explain how this works.

The Finance Act 2013 introduced a change which limits the deductibility of debts in certain circumstances. Here we explain the changes.

The House of Commons has produced a briefing paper on inheriting both state and private pension rights.

Calculate any potential inheritance tax liability based on an individual's assets and liabilities using our calculator.

Trusts overview

A spousal bypass trust can be used to stop death benefits falling into the surviving spouse’s estate. Here we explain how this type of trust works.

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