What Happens To SIPP On Death
If you die before you have taken retirement benefits and before age 75, your SIPP will normally be passed to your nominated beneficiaries free of inheritance tax. If you are married/in a civil partnership any protected rights must be made available to provide your spouse or civil partner with a taxable income.
If you have not taken retirement benefits by age 75 and your SIPP is paid as a lump sum a 55% tax charge is payable on your death.
What Happens To SIPP IF I Die