IHT on pensions gets technical changes ahead of 2027 start

Rules on liabilities linked to trusts also tightened

clock • 3 min read
IHT on pensions gets technical changes ahead of 2027 start

The government will add two amendments to the rules bringing most unused pension funds and pension death benefits into the scope of inheritance tax (IHT), while also tightening rules on liabilities linked to trusts.

The changes, outlined in HM Revenue & Customs (HMRC) communications seen by PP's sister title Professional Adviser, will allow prospective personal representatives to direct pension scheme administ...

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