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United Kingdom · Question · Written question

UIN 71093

Inheritance Tax

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

29 August 2025

Last action

5 September 2025 · Answer

Status

Answered

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Discovery layer

Source updated

5 September 2025

Summary

To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of tapering the introduction of changes to unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.

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Timeline

  1. 29 August 2025

    Written question

    To ask the Chancellor of the Exchequer, whether she has made an assessment of the potential merits of tapering the introduction of changes to unused pension funds and death benefits into scope of Inheritance Tax from 6 April 2027.

    Source: Commons

  2. 5 September 2025

    Answer

    From 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for Inheritance Tax purposes. This change was announced on 30 October 2024 and will only impact those who die on or after 6 April 2027. T...

    Source: Written answer

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