HM Revenue & Customs introduces technical changes ahead of 2027 pension IHT rules

By The Financial Edition · 29 October 2026 · 10:27 GMT · Professional Pensions · 1 min read

Photograph: Diego Delso, delso.photo · CC BY-SA · sector illustration, not event evidence

Technical amendments and trust liabilities

The government is introducing two amendments to the rules bringing most unused pension funds and pension death benefits into the scope of inheritance tax (IHT), alongside tightened regulations on liabilities linked to trusts. According to HMRC communications seen by Professional Adviser, the adjustments will enable prospective personal representatives to direct pension scheme administrators. These changes arrive ahead of the planned implementation of the broader pension IHT reforms set for 2027.

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