UK rules · iht.pensions_in_estate
Pensions and Inheritance Tax
Whether unused pension funds count towards the estate: from 6 April 2027 they do.
Validated v1UKIn force 6 April 2027 onwards
| included | true |
| death in service excluded | true |
“This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027. ... All death in service benefits payable from a registered pension scheme will be excluded”
Source: HMRC: www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits · checked 6 October 2026 · page last updated 26 November 2025
Validated v1UKIn force 18 March 1986 to 5 April 2027
| included | false |
“This measure will bring unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.”
Source: HMRC: www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits · checked 6 October 2026 · page last updated 26 November 2025
Version history
No changes have been published since the dataset was first verified.