Your SIPP is not included in your estate for inheritance tax purposes.
This means the money in your SIPP can be passed on tax free, without beneficiaries having to pay Inheritance Tax.
However, if you die over the age of 75, or the beneficiary does not claim the money within 2 years of your death – then any income or lump sum will be subject to income tax for the beneficiary.
We always recommend you seek professional advice before making decisions about estate planning.