Your Pension Could Soon Be a 40% Tax Trap – Here’s What You Need to Know Before April 2027

For years, many people have assumed their pension is a safe, tax-efficient way to pass on wealth. But from 6 April 2027, unused pension funds will be counted as part of your estate for Inheritance Tax (IHT). For some families, this could mean an unexpected 40% tax bill – wiping out tens of thousands of pounds meant for loved ones. 

Under current rules, most unused defined contribution pensions (like SIPPs and personal pensions) can be passed on IHT-free. That’s about to change.

From April 2027:

  • Your unused pension funds will be included in your estate for IHT.
  • Death-in-service benefits and certain survivor pensions will remain exempt – but these are the exception.
  • The change could bring 10,500 more estates into IHT each year and increase the bills of another 38,500 estates.
  • HMRC estimates the average extra tax for newly affected estates could be £34,000.

If your will and estate plan were created under the old rules, they may no longer work the way you expect. What was once tax-efficient could now leave your beneficiaries facing a large, avoidable bill. 

Example:
A client with a £600,000 pension pot and no prior IHT liability could now see £240,000 (40%) taken by HMRC if the pot remains untouched at death – a life’s savings reduced overnight.

This is the time to review your Will, pension nominations, and overall IHT strategy. Acting now means you can restructure assets, use allowances, and consider gifting strategies – before these changes bite.

Book your IHT & Will Review with The Inheritance Guru – or call to arrange a confidential consultation.

➡️ To find out more or to book a free consultation, visit https://calendly.com/sallytrish/15-minute-consultation

Sally Herdman – The Inheritance Guru

www.theinheritanceguru.com