inheritance tax on uncrystallised Irish ROPS buy out bond

Hello what would be the UK position on inheriting an uncrystallised Irish pension? I understand that from an Irish perspective this can pass to the beneficiaries tax free but am not sure how HMRC would see this. I thought that normally under UK rules pensions did not form part of a person's estate and so would normally be tax free. The pension owner was always resident in the UK. The pension did not receive UK tax relief and arose from Irish employment even though non resident in Ireland and is currently held in a HMRC ROPS qualifying Irish buy out bond.

Hi adrian Covill,
Please have a look at the guidance at:-
Pensions Tax Manual PTM112300 - International: qualifying recognised overseas pension schemes (QROPS): what is a recognised overseas pension scheme.
Thank you.

Hello, I have previously read what I think to be the relevant sections of this manual. Your reference if to the qualification of a overseas ROPS pension. The qualification is not in doubt and the pension fund is listed in the HMRC ROPS register. The issue I need guidance with are rules covering the inheritance of that uncrystallised (defined contribution fund) on the death of member by the members beneficiaries.

Hi,

Unfortunately for further advice regarding this issue, you will need to contact our Inheritance Tax team.

Inheritance Tax: general enquiries

Thank you.