Inheritance tax on pensions — information sharing regulations
This technical consultation seeks comments on the draft secondary legislation on changes to the information sharing regulations in connection with Inheritance Tax on Pensions.
Detail
HM Revenue and Customs (HMRC) has published draft regulations for a technical consultation. The draft regulations make changes to the pensions provision of information regulations consequential to changes made by Finance Act 2026 which brings unused pension benefits and death benefits into a deceased person’s estate for Inheritance Tax purposes.
The changes require pension providers and personal representatives to share information with each other and with pension beneficiaries and HMRC in respect of the deceased’s pension assets.
Documents