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Private Pension After 75 - Grandchildren as Beneficiaries

Hi all

Hopefully a simple query, I've searched online and on this forum but couldn't quite get the answer to my specific question.

If a person over the age of 75 puts their grandchildren as the beneficiaries of their SIPP; after they pass is there any income tax the grandchildren need to pay (assuming they are under 16 and not working / dont have any income). I'm not sure if under 16's have a £12,570 tax free allowance and if they'd be eligible to take 25% tax free if any tax is due.

Would the under 16's even be able to access this money or is it more complicated than that.

Thank you


Comments

  • HappyHarry
    HappyHarry Posts: 1,869 Forumite
    Part of the Furniture 1,000 Posts Name Dropper
    If you die after age 75 there is no tax free cash in the residual pension. Any funds will be drawn at the recipients marginal tax rate. Everyone has a £12570 personal allowance regardless of age (bar higher earners or donators/ beneficiaries of marriage allowance).

    In a nutshell there is no issue with leaving your pension to grandchildren.
    I am an Independent Financial Adviser. Any comments I make here are intended for information / discussion only. Nothing I post here should be construed as advice. If you are looking for individual financial advice, please contact a local Independent Financial Adviser.
  • se_yp
    se_yp Posts: 43 Forumite
    Part of the Furniture 10 Posts Combo Breaker
    Thank you. If the grandchildren are under 18 (considered minors) are there any caveats such as they'd need to wait until 18 before being able to access the funds etc. I recall seeing something about it having to be put into a trust until they became an adult.
  • HappyHarry
    HappyHarry Posts: 1,869 Forumite
    Part of the Furniture 1,000 Posts Name Dropper
    No it is available for them to access. It may need a guardian to request funds but they are available from day one.
    I am an Independent Financial Adviser. Any comments I make here are intended for information / discussion only. Nothing I post here should be construed as advice. If you are looking for individual financial advice, please contact a local Independent Financial Adviser.
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