Inheriting a pension: what happens and is there tax to pay?

Albermarle

relishthechallenge said:

Under the new IHT rules, the beneficiary of a Defined Contribution pension pot will pay income tax at their nominal rate on drawing down the balance after IHT is deducted.

However, if the beneficiary is not a UK taxpayer, will they still have to pay UK tax? 

On the first point, the rules have not changed with regard to beneficiaries paying income tax on withdrawals.
If the donor was under 75 the beneficiary can still take the pot without paying income tax.