pension and IHT rules 2

https://wiki-byte.win/index.php/Understanding_the_Defined_Contribution_Pension_Death_Tax_After_April_2027

Pension and IHT rules interact in ways that often surprise people, especially since pensions usually sit outside your estate for inheritance tax. But if you die after 75, any unused pension can trigger a tax charge for beneficiaries, and certain lump sums or death benefits might also count. Add in the new rules around unused funds and the 2015 flexibilities, and it gets tricky—so you really need to plan ahead before assuming pensions are entirely IHT-proof.