Before 6 April 2027: a pension information checklist

Use this checklist to build a clear record

Pension inheritance depends on the benefit, the scheme's rules, the recipient and the wider estate. These checks help identify missing information before the April 2027 change. They do not establish what any particular person should do with their pension. Keep personal records securely rather than entering them into a public website.

Ten information checks

• 1. List each pension. Record the provider, scheme name, reference and current contact details, including pensions from earlier jobs. The government's Pension Tracing Service finds contact details; it does not confirm a pension's existence or value.
• 2. Identify the arrangement. Note whether it is defined contribution, defined benefit, an annuity or inherited drawdown. A promised income and an investment pot are different kinds of benefit.
• 3. Collect dated statements. Keep the latest value or benefit estimate and the date it describes. A current estimate is not the eventual date-of-death valuation used for tax.
• 4. Check the death benefits. Request a description of lump sums, continuing pensions and guarantees. Ask which are linked specifically to current employment, so death-in-service benefits are not confused with ordinary pension savings.
• 5. Locate beneficiary nominations. Check what the provider has recorded and whether names and contact details are current. Establish how the scheme uses an expression of wishes and whether trustees retain discretion.
• 6. Gather allowance records. Locate information about tax-free lump sums already taken, any allowance protection and relevant transitional certificates. The remaining lump sum and death benefit allowance can differ from the standard published figure.
• 7. Record the wider estate information. Note property, other assets, liabilities and relevant gifts separately. Identify possible spouse or civil partner exemptions and residence-band conditions rather than assuming every estate receives the same allowance.
• 8. Identify the records an executor may need. Note where pension details and the will are stored and how providers can be contacted. From April 2027, personal representatives and pension providers will need to exchange information about relevant benefits.
• 9. Verify access ages independently. Keep the April 2027 inheritance change separate from the minimum pension age increase in April 2028. Ask each scheme about protected ages and any applicable transitional provisions.
• 10. Date the information and outstanding questions. Record the source and date for each answer. Recheck official guidance near implementation and flag unresolved scheme-specific points before using a calculator or making decisions.

A completed checklist is a starting point

The result should be an organised set of facts and unanswered questions. It does not show that a transfer, withdrawal or gift would improve your position. Each can have consequences beyond Inheritance Tax, and a tax estimate depends on assumptions that should remain visible.