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Inheritance tax on unused pensions

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23 July 2025
Issue: 8126 / Categories: Legal News , Pensions , Inheritance tax , Tax
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Unused pension funds will be subject to inheritance tax from 6 April 2027, HM Revenue and Customs confirmed this week

The government has issued draft Finance Bill clauses to enact the reform.

Claire Carey, partner at Sacker & Partners, said the measures would impose additional obligations on pension schemes but that ‘there is some good news. Originally, there was uncertainty around whether death in service benefits payable from a registered pension scheme would be caught… the government has now confirmed that they will be excluded.’

Issue: 8126 / Categories: Legal News , Pensions , Inheritance tax , Tax
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Legal notice: Notice under the Trustee Act 1925

NOTICE UNDER THE TRUSTEE ACT 1925

HERBERT SMITH STAFF PENSION SCHEME (THE “SCHEME”)

NOTICE TO CREDITORS AND BENEFICIARIES UNDER SECTION 27 OF THE TRUSTEE ACT 1925
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