Deed of Variation

Pension Will on Death

Published / Last Updated on 24/04/2018

Pensions Now Included in Estate for Inheritance Taxes in UK w.e.f. 06/04/2027

See: Budget 24 Pensions & IHT

So be careful when leaving pensions to anyone other than your spouse/civil partner e.g. children.

Pensions do not usually form part of your estate on death. An 'expression of wish' form is completed to help pension scheme trustees decide who you should inherit your pension. We call it your 'pension Will' and it should be checked and updated regularly.

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Deed of Variation