HMRC clarifies information sharing for IHT on pensions

Second technical note sets out process for scheme administrators within customer journey

Alex Levy
clock • 2 min read
iStock.com/Yau Ming Low
Image:

iStock.com/Yau Ming Low

HM Revenue & Customs (HMRC) has released a second technical note clarifying information sharing requirements for inheritance tax (IHT) on pensions.

Pensions are set to be included in IHT from April 2027, with the note outlining five stages at which personal representatives will need to share information: notification of death and basic informa...

To continue reading this article...

Join Professional Pensions

Become a Professional Pensions Lite Member today

  • Three complimentary articles per month covering the latest real-time news, analysis and opinion from the industry
  • Receive important and breaking news stories via our two daily news alerts
  • Hear from industry experts and other forward-thinking leaders

Are you a trustee, investment consultant or in-house pension and benefit scheme professional? You can apply for full complimentary access here

Join now

 

Already a Professional Pensions
member?

Login

More on Law and Regulation

HMRC clarifies information sharing for IHT on pensions

HMRC clarifies information sharing for IHT on pensions

Second technical note sets out process for scheme administrators within customer journey

Alex Levy
clock 28 August 2026 • 2 min read
Pension consultants call for greater awareness as scale of IHT change burden becomes clear

Pension consultants call for greater awareness as scale of IHT change burden becomes clear

Consultants expect significant operational challenge as reforms come in

Alex Levy
clock 21 August 2026 • 6 min read
DWP extends VfM consultation by two weeks

DWP extends VfM consultation by two weeks

Deadline for responses extended to 15 September

Martin Richmond
clock 12 August 2026 • 1 min read
Trustpilot