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HMRC technical note sets out requirements for executors following IHT pensions changes
HM Revenue and Customs has issued a technical note setting out the how pensions will be taxed as part of inheritance tax from April 2027, and the obligations placed on personal representatives administering estates. Named executors administering estates, or instructing third parties to deal with the estate on their behalf, will meet the definition of ‘personal representative’ as defined in
HMRC technical note sets out requirements for executors following IHT pensions changes
HM Revenue and Customs has issued a technical note setting out the how pensions will be taxed as part of inheritance tax from April 2027, and the obligations placed on personal representatives administering estates. Named executors administering estates, or instructing third parties to deal with the estate on their behalf, will meet the definition of ‘personal representative’ as defined in
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