Birdwatch Note Rating
2024-10-31 18:22:27 UTC - HELPFUL
Rated by Participant: A41CFDD0E6D476855C9C9560BC808C53A50554E3112DEB5DF7340A5C1FADDB27
Participant Details
Original Note:
In the case of a spouse or civil partner, there is no liability for inheritance tax if someone dies and leaves their estate to their widow/widower. The new rule applies to pension pots left to anyone other than a spouse/civil partner. https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/technical-consultation-inheritance-tax-on-pensions-liability-reporting-and-payment#part-2-inheritance-tax-on-pension-funds-and-death-benefits
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