Written Question·Treasury·UIN 71093
Inheritance Tax
Tabled: 29 August 2025
Answered: 5 September 2025
Question
Bell Ribeiro-Addy
Labour — Clapham and Brixton Hill
To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of tapering the introduction of changes to unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.
Answer
Dan TomlinsonFrom 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposes. This change was announced on 30 October 2024 and will only impact those who die on or after 6 April 2027. T...
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