Written questions

Pensions: Inheritance Tax

2026-06-21 · Treasury · HL1133 · Official question

Question

To ask His Majesty's Government what estimate they have made of the impact that imposing inheritance tax on unused pensions will have on (1) the number of people aged 50-69 who withdraw money from their pension funds, (2) the adequacy of pension provision

Answer

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 resulting from changes that have been made to pensions tax policy over the las...