Open consultation

Inheritance tax on pensions — information sharing regulations

• From: HM Revenue & Customs
• Published: 18 May 2026

Summary

This technical consultation seeks comments on the draft secondary legislation on changes to the information sharing regulations in connection with Inheritance Tax on Pensions.

This consultation closes at
11:59pm on 11 June 2026

Consultation description

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

Draft legislation (accessible version)

HTML

Draft legislation

PDF, 398 KB, 11 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Ways to respond

Email to:

ihtonpensions@hmrc.gov.uk

Published 18 May 2026