No IHT is due but one criteria is confusing me

Raysablade

I’m working through my deceased father’s Estate and looking at the HMRC site to see 

When to send full details of the estate’s value even if no tax is due

There is one criteria I’m struggling to decipher which is:

• had a life insurance policy that paid out to someone other than their spouse or civil partner and also had an annuity

My father didn’t have any Life Insurance policies but had numerous pension Annuities that cease to pay anyone on his death. 

Is this criteria referring to ANY pension annuity like my fathers or a Life Insurance policy that also pays an annuity?

It’s the ‘and also had an annuity’ part of the criteria that’s puzzling me

Keep_pedalling

Yes it is somewhat confusing, but this is referring to annuities relating to insurance policies rather than a pension annuity that ceases on death. The latter have no value once you die and do not need to be taken into account when working out if an IHT return is required or not.

Raysablade

Thanks Keep_Pedalling as always