Written Question·Treasury·UIN 115885
Inheritance Tax
Tabled: 25 February 2026
Answered: 6 March 2026
Question
Dr Ellie Chowns
Green Party — North Herefordshire
To ask the Chancellor of the Exchequer, whether the assessment of the number of estates impacted by the changes to Inheritance Tax on unused pension funds and death benefits (published in the relevant Policy Paper on 21 July 2025) took into consideration
Answer
Dan TomlinsonMost unused pension funds and death benefits payable from a pension will form part of a person’s estate for inheritance tax purposes from 6 April 2027. This removes distortions resulting from changes that have been made to pensions tax policy over the las...
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