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Estate and succession planning:

  • Any funds left in a QROPS on the death of the investor can be passed on tax-free to the beneficiaries of the estate, providing they live outside the UK. The investor has no obligation to draw any payments immediately, so can leave the pension fund intact to pass to family or loved ones. However, generally at age 70 or 75 he must start taking some benefits. After five full tax years of non-UK residence, funds in a QROPS are generally outside of the reach of UK inheritance tax, although the country where the investor is resident at death may request some tax.







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