SiPP - beneficiary tax on income

I'm trying to understand what a beneficiary may be subject to in terms of tax if they are nominated as the sipp beneficiary. Example: I hold the sipp and I die at age 70. -> if the beneficiary withdraws it all within the first 2 years is it all without income tax? If it is beyond 2 years, does that change it? -> If it remains in a sipp and the beneficiary draws income from it, does this income remain free of income tax beyond 2 years for this beneficiary or is it just for the first 2 years they draw income? -> if it remains free of any income tax and they own their own sipp, how is this sipp kept separate so that this beneficiary pay remains without income tax? -> where are the gov pages defining this info? Thank you!

Hi Woolsu,
HMRC cannot comment on hypothetical/future events as legislation may change.
Currently if the pension owner died before they turned 75, the beneficiary may have to pay income tax in the following circumstances:
The pension was an old type of drawdown fund.
They receive the pension more than 2 years after the pension company was told about the death.
The pension was worth more than the lifetime allowance, currently £1.073 million.
Thank you.