Published by Compliant Paraplanning Services Ltd · Sources checked 7 October 2026

UK pensions are changing. Here’s what, when, and who it affects.

A source-led guide to pension changes from 2026 to 2030, including inheritance tax from 6 April 2027 and the rise in the normal minimum pension age to 57.

Understand what is already law, what has started, and what is still planned. Read the explanations, follow the original sources, or try an illustrative calculator.

Understand the April 2027 inheritance tax change →

Pension changes timeline

Dates below distinguish legal start dates from planned implementation. A roadmap date is not a guarantee that every scheme will offer a service on that date.

1. 6 April 2026: Targeted support for pensions and investmentsRules in force

   Authorised firms can offer suggestions for groups of people with shared characteristics. Availability depends on the firm, and the service uses less information than individual financial advice.

   Read the change and sources →
2. April 2026 to April 2028: State Pension age rises from 66 to 67Legislated transition under way

   State Pension age is rising in stages. People born from 6 April 1960 to 5 March 1961 reach it between age 66 years and one month and age 66 years and eleven months.

   Read the change and sources →
3. 6 April 2027: Pensions and inheritance tax from April 2027Enacted; future commencement

   For deaths on or after 6 April 2027, most unused pension funds and pension death benefits enter the inheritance tax calculation. Exemptions, exclusions and estate allowances still matter.

   Read the change and sources →
4. 6 April 2028: Minimum pension age rises from 55 to 57Legislated; transition details in draft

   The normal minimum pension age rises to 57 on 6 April 2028. Protected pension ages, ill-health rules and specific transitional provisions can affect whether earlier payments are permitted.

   Read the change and sources →
5. First assessments planned for 2028: Value for Money assessments for workplace pensionsFramework enacted; detailed rules proposed

   The current plan is for larger workplace pension schemes to publish their first assessments in 2028. Rules are planned for 2027; 2027 is not the first year of published ratings.

   Read the change and sources →
6. 6 April 2029: Pension salary sacrifice: the planned £2,000 NI limitEnabling Act passed; detailed rules pending

   The announced change limits National Insurance relief on pension salary sacrifice to £2,000 a tax year. It is a limit on the relieved contribution amount, not a £2,000 pension contribution ceiling.

   Read the change and sources →
7. 2029–2030 (indicative rollout): Guided Retirement: the planned workplace pension frameworkFramework enacted; implementation planned

   Guided Retirement is intended to help people turn defined contribution savings into retirement income. The updated timetable places scheme duties in 2029 and 2030, rather than March 2028.

   Read the change and sources →
8. 2029–2030; small pots from 2030 (indicative): Default retirement income and small pension potsFramework enacted; implementation and details planned

   Two separate reforms aim to make workplace pensions easier to manage: retirement income defaults and automatic consolidation of eligible dormant small pots. They have different purposes and timetables.

   Read the change and sources →

Guides to the main decisions

• Pensions and Inheritance Tax from April 2027

  For deaths on or after 6 April 2027, most unused pension funds and pension death benefits will count towards the estate for Inheritance Tax. Exemptions and allowances still matter.

• Dying before or after 75: inherited pension tax explained

  Age 75 is mainly a dividing line in the Income Tax treatment of pension death benefits. It does not decide whether the pension falls within Inheritance Tax from April 2027.

• Can you take your pension at 55 after April 2028?

  The normal minimum pension age rises from 55 to 57 on 6 April 2028. Protected ages and other exceptions may apply, while transitional provisions need careful checking.

Before 6 April 2027

A practical information checklist covering pension records, beneficiary nominations, scheme rules and the facts to gather before making a decision.

Illustrative calculators

• Inheritance tax on a pension

  Compare estate tax with and without a pension, with the assumptions made visible.

• Minimum pension age checker

  Check the normal age rule for a planned access date and understand the exceptions.

Results are illustrative, not advice. Inputs stay in your browser.

How we keep the information useful

Every substantive guide links to primary sources and shows when they were checked. We explain uncertainty and distinguish proposals from rules already in force. Read the editorial policy.