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When a member of a pension scheme dies, he may be in receipt of pension income, or he may have future rights to a pension which have not yet crystallised. In either situation, some rights may be transferred to beneficiaries or the personal representatives.

The Administration of pension rights on death guidance note describes the death benefits or payments that arise from different types of pension, and how to deal with them in the course of administering the estate. This guidance note covers the income tax treatment of death benefits and payments. Where applicable, the compliance procedure is explained. The Inheritance tax treatment of pensions on death guidance note provides the corresponding explanation for inheritance tax.

The structure of legislation relating to the taxation of pensions is complex. The core legislation for the taxation of registered pension schemes is found in FA 2004, Part 4. Almost every Finance Act since 2004 has made some amendment to that core legislation. Where the pensions legislation requires income tax to be charged