Tax on lump sum

[LumpSums]

My young Dd is set to inherit her dad's pension lump sum. She is 10. I don't know how much it is yet but perhaps around £100,000. Would tax be payable on this? The website says tax of 40% but as she is a child does that still apply? If so is it up to me to arrange for that tax to be paid or does the pension service take it off before payment like happens with wages?
TIA.

The pension lump sum will be paid into DD's account as that is the account details I provided. There are no options for a draw down pension or any other options, it is just a lump sum paid to Dd. The advisor had never heard of a lump sum going into trust until a child is 18.

I was looking at this at the weekend for my DC who are beneficiaries under a will.

As I understand it, minor beneficiaries cannot give legal receipt for the money. As such it has to be placed in trust for them until they are of age. The only exception is where the will specifically states that the sum can be paid to the child's parent to hold on their account.

Other more knowledgeable may come along and give more information but it ought not to be paid and certainly can't be given by you to others

@user8754387 I know I can't give it to others and won't be doing. There was initially some confusion over being able to share the lump sum but this thread has clarified things although it's in contradiction to what the pension advisor said. I feel like I take one step forward and two back and I will be glad of a letter from the pension company setting out exactly what is being paid, when and how.

I think you need to understand if this is actually a pension or death in service benefit linked to a pension. It sounds like the latter. What organisation did he work for?