CGT on QNUPS and QROPS

For IHT QNUPS and QROPS are exempt, Therefore when the beneficary (son of the QNUPS member) receives the value there is no tax to pay in the UK.. Does it need to be reported on his Self-Assessment?

Hi,

Any lump sum in excess of the lifetime allowance will be fully taxable, even if received by third parties following the death of the beneficiary. If this applies, it needs to be reported.

Thank you.

But there is no LTA test for a QROPS or QNUPS (excluding any BCE for a UK pension transferring to a QROPS).