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UK IHT on US 401k and IRA retirement accounts owned by UK domiciled tax resident

Answer
nun
Posted Thu, 19 Sep 2024 15:36:14 GMT by nun
US 401k and IRA pensions are recognized as pensions for UK income tax purposes in the US/UK DTA. However, are they also recognized as pensions for the calculation of UK IHT if owned by someone who is UK domiciled? ie are they excluded or included in the estate?
Answer
HMRC Admin 19 Response
Posted Wed, 25 Sep 2024 08:21:21 GMT by HMRC Admin 19 Response
Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.

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