Gifting Pensions Before Death Journal

Gifting pensions before death: what the 2027 rule changes mean for your estate

By @giftingpensionsbeforescope

A quiet shift in the pension tax landscape For years, pensions have occupied a strange position in UK inheritance tax planning. They were outside your estate for IHT purposes, but inside it for almost every other financial decision you made. That double life is about to end. From April 2027, most unused pension funds and death benefits will be pulled into the value of your estate for inheritance tax. If you have been relying on your pension pot as a tax-efficient way to pas