Pension death benefits

Under the pension freedom rules pensions can now play a far more dynamic role in succession and inheritance tax planning. Here we look further at death benefits from these two types of scheme.

Pension death benefits & money purchase schemes

Who can death benefits be paid to from a money purchase scheme?
What death benefits can be paid from money purchase schemes?
What death benefits can be paid from annuities acquired from a money purchase scheme?
How are pension death benefits taxed from a money purchase scheme?

Pensions can play a far more dynamic role in terms of succession and inheritance tax planning. Paul Kennedy explores both the structure and taxation of death benefits from money purchase pensions.

Pension death benefits (money purchase schemes)

For more information on death benefits payable under the money purchase scheme, download this guide.

Download now
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Defined benefit schemes

Who can death benefits be paid to from a defined benefit scheme?

Pension death benefits & defined benefit schemes

What death benefits are paid from a defined benefit scheme?
How are pension death benefits taxed from a defined benefit scheme?

Pension death benefits (defined benefit schemes)

For more information on death benefits payable under the defined benefit scheme, download this guide.

Download now
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Watch our training video on death benefits

To support the CII syllabus for the JO5, RO4, R08 and AF3 exams

This is a technical training video designed to aid anyone studying for the CII examination but can help with all the core learnings surrounding pension death benefits.

Video transcript

Important information

The content contained on this page is designed to give professional financial advisers technical information on retirement planning and pensions legislation and should not be relied upon.

No statements or representations made in any of the content provided on this page are legally binding on Fidelity or the recipient and no liability is accepted in connection with this material or any matter discussed. FundsNetwork cannot give advice regarding tax.