defined contribution pension death tax

https://ihtchanges2027plus.raidersfanteamshop.com/navigating-the-iht-changes-2027-what-they-mean-for-your-pension-and-estate

When someone with a defined contribution pension dies, the tax on the remaining pot isn't a single flat rate. If you die before 75, your beneficiaries usually get the money tax-free, but after 75, they'll pay income tax at their own marginal rate, not inheritance tax. It's a common misconception that it's always a nasty 55% charge—that's mostly over now, except in special cases like certain lump sums paid after 75.