Are US IRAs and HSA accounts excluded property trusts for UK IHT purposes?

Under US law, traditional IRAs, Roth IRAs and Health Savings accounts are all special purpose trusts. Assuming these accounts were funded by a non-domiciled UK resident (not deemed domiciled) with non-UK funds, are these accounts treated as excluded property trusts for UK IHT purposes?

Hi,

Please contact the Inheritance Tax team for advice.

Inheritance Tax: general enquiries

Thank you.