Inheritance Tax

Summary

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

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Timeline

1. 18 March 2025

   Written question

   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

   Source: Commons

2. 26 March 2025

   Answer

   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...

   Source: Written answer

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• · Treasury · Answering body

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