Written Question·Treasury·UIN 103092

Pensions: Inheritance Tax

Tabled: 5 January 2026

Answered: 13 January 2026

Question

Sam Carling

To ask the Chancellor of the Exchequer, what steps her Department is taking to ensure that the inclusion of unused pension funds in estates for Inheritance Tax purposes will not increase the time taken to process legacies to charities and families.

Answer

Dan Tomlinson

Most 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 from changes that have been made to pensions tax policy over the last decade, ...

ⓘ

This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 103092) →