pension tax on death

https://mypensionschemenominationslab.solsticebrief.com/posts/why-pension-scheme-nominations-matter-as-april-2027-approaches

When you pass away, your pension pot isn't always tax-free for your loved ones. If you die before 75 and haven't touched your money, it usually goes to them without any tax. But if you're over 75, or if you've already started drawing down, the beneficiary pays income tax at their marginal rate. Lump sums can also trigger an emergency tax code, though they can reclaim it. It's a bit of a maze, so checking your scheme's rules early helps avoid surprises.