Tax on Life Assurance after death

I'm dealing with an estate as executor. The deceased had a Personal Pension Plan. The death benefit is Value of Accumulation Units. The initial lump sum for this policy came from the deceased's pension fund accumuculated while he was working and until that fund was wound up. This policy started with Allied Dunbar in 1993 with the lump sum transferred but is now managed by Zurich. The deceased never drew any pension from this policy. Zurich have decided to pay the value of this policy to me for distribution to the beneficiaries. Zurich say this policy does not form part of the estate which is good. They also tell me that it is subject 45% tax because, as executor, I am a "non qualifying person". I also happen to be one of the beneficiaries. Tax was paid by the deceased while he was accumulating this pension so is it correct that this fund should be taxed at 45%?

Hi Rod Lewis,
Yes, you can then submit a claim for a refund of excess tax deducted.
Please see guidance here:
Claim back tax on a flexibly accessed pension overpayment (P55)
Thank you.