My father is resident/domiciled in Thailand and has a QROPS based in Gibraltar. How are death benefits from this scheme taxed? I understand that the QROPS pension pot does not become part of the estate for IHT. (Even if it did it would not fall to IHT because of him being non domiciled and the pension being an overseas pension/asset?) Are the death benefits taxed under income tax and if so would they only be taxable if received by a UK tax resident? I am NZ resident and would benefits received by myself not be subject to UK income tax? My father is 79. Thanks