Question to the HM Treasury:

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.

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. There are no plans to change this commencement date. The government has published draft legislation in July 2025 for technical consultation and will publish full guidance ahead of these changes coming into effect.