Written Question·Treasury·UIN 39052

Inheritance Tax

Tabled: 18 March 2025
Answered: 26 March 2025

Question

Sarah Olney

Liberal DemocratRichmond Park

To ask the Chancellor of the Exchequer, what her Department's timetable is for (a) implementing and (b) publishing further information on its policy to bring unused pension funds and death benefits under an individual’s estate for inheritance tax purposes

Answer

James Murray
Most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes from 6 April 2027. A technical consultation was published at Autumn Budget 2024 on the proposal for pension scheme administrat...

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