Written Question·Treasury·UIN 121253
Pensions: Inheritance Tax
Tabled: 16 March 2026
Answered: 24 March 2026
Question
Bradley Thomas
Conservative — Bromsgrove
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the proposal for unused pension funds and death benefits to be subject to Inheritance Tax on beneficiaries; and if she will make it her policy to ca
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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