Inheritance Tax
Commons · Question 39052 · Tabled 18 Mar 2025 · Treasury · Official record
Answered 26 Mar 2025
Question
Asked by Sarah Olney
To ask the Chancellor of the Exchequer, what her Department's timetable is for (a) implementing and (b) publishing further information on its policy to bring unused pension funds and death benefits under an individual’s estate for inheritance tax purposes
Answer
Answered by James Murray, 26 Mar 2025
Most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes from 6 April 2027. A technical consultation was published at Autumn Budget 2024 on the proposal for pension scheme administrat...