Breaking Glass

Whilst researching 'how to raise a complaint' I found contact details for the HMRC Pension Schemes team. I spoke briefly to them and they said that one of their experts would give me a call in the next three days. I'll report back here with the outcome.

@Meemoh Like you I am struggling to find an answer to similar questions about Lump Sum and Death Benefit Allowance applicability. I started my own thread on the subject but was told to contact the HMRC IHT Team, which I did. They told me to contact the HMRC Pension Team (initially they wrongly gave me the number for the State Pension team, which was frustrating). I have now spoken to the HMRC Pension Team and am waiting for a call back from one of their experts. I initially tried the HMRC self assessment helpline but they were no help whatsoever and couldn't even suggest who else to contact. Like you, I was also given the suggestion 'to seek professional advice'! Amusingly, this infers that HMRC are not 'professional'. Did you find an answer to your questions?

I spoke again to the IHT Team and was told that I should seek 'independent advice'! I said that I would like to raise a formal complaint about lack of HMRC advice on this matter and the operator simply said 'of course you can' and abruptly ended the call! I will now raise a formal complaint, once I have researched the most effective way to do so!

I called the IHT team and they were unable to help, despite asking around the office for someone 'more senior' who may be able to advise. They suggested that I call the 'Pension Team' and gave me the telephone number 0800 731 0469. I tried that number and unfortunately it is for State Pension enquiries only, so I am none the wiser! I am going to try calling the IHT team once more.

In carrying out my duties as executor to a Will, I have been contacted by Aviva regarding the deceased's workplace pension. This paid out approx £16k to the deceased's wife, and Aviva have pointed out that it is my responsibility to 'add up all of the benefits that have been paid out of the Deceased's pension arrangements, and make sure that they do not exceed the Lump Sum and Death Benefit Allowance for the 2024/25 Tax Year of £1,073,100'. Lump sum and death benefit allowance (LS&DBA) is explained here: https://www.gov.uk/guidance/find-out-the-rules-around-individual-lump-sum-allowances#individual-lump-sum-and-death-benefit-allowance My question is this: Clearly the Aviva workplace pension pay-out of approx £16k does not exceed the LS&DBA, but the deceased's wife also received a large Death in Service pay-out direct from his employer, and she also inherited a large Personal Pension (free of IHT as he was under 75). Do the Death In Service pay-out and Personal Pension also count against the LS&DBA? I have read the advice at the link above, and also telephoned HMRC several times but not managed to find anyone who could answer my query. They have suggested that I write to HMRC with the specific query, but I thought I would try this Customer Forum first in the hope of getting a quick answer.