IHT

IHT: Pension Death Benefits from April 2027

Clear Tax Group

Published on: 01/10/2026

From 6 April 2027, most unused pension funds and pension death benefits will be brought into account for Inheritance Tax (IHT) purposes, representing a significant change in how pensions are treated on death.

Inheritance Tax Is Changing: Is Your Estate Plan Ready?

Clear Tax Group

Published on: 01/10/2026

Inheritance Tax (IHT) is changing, and for many families, business owners and individuals with significant pension wealth, now could be a good time to review existing plans.