IHT on unused pension
https://pensiondrawdownafterdeathinfo.clearhavendigest.com/posts/what-happens-to-a-pension-drawdown-after-death
The Inheritance Tax (IHT) on unused pensions can be confusing. Since pension pots are usually free from IHT if you die before 75, but become taxable if you pass after that age, it's important to understand how your beneficiaries might be affected. Proper planning can help minimize the tax burden on your loved ones.