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United Kingdom · Question · Written question

UIN 19197

Pensions: Inheritance Tax

answeredUnited Kingdom· UK Parliament· EN

Introduced

15 July 2026

Last action

4 September 2026 · Answer

Status

Answered

Sponsors

Susan Murray

Subjects

Discovery layer

Source updated

4 September 2026

Official sourceShare

Summary

To ask the Chancellor of the Exchequer, what assessment her Department has made of the adequacy of the capacity of HM Revenue and Customs to process additional inheritance tax cases arising from the inclusion of unused pension funds in estates from April

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 15 July 2026

    Written question

    To ask the Chancellor of the Exchequer, what assessment her Department has made of the adequacy of the capacity of HM Revenue and Customs to process additional inheritance tax cases arising from the inclusion of unused pension funds in estates from April

    Source: Commons

  2. 4 September 2026

    Answer

    Most unused pension funds and pension death benefits will be brought into the value of a person’s estate for Inheritance Tax (IHT) purposes from 6 April 2027. Most estates will continue to have no IHT liability, even after these changes have come into eff...

    Source: Written answer

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