When are pension funds subject to discretionary appointment subject to IHT?
- 2024
- 2027
- 2030
What rate of IHT will apply to unused pension funds?
- 20%
- 30%
- 40%
What rate of IHT will apply to an unused fund inherited by a spouse?
- 0%
- 22.5%
- 40%
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The rules are set to change from April 2027, bringing unspent pension pots within the scope of inheritance tax. With draft legislation now published, there was plenty for paraplanners to get to grips with.
This Assembly explored how we got here and what needed to happen next ahead of implementation. It covered what the May 2026 HMRC technical note and draft legislation confirmed, what it means in practice, and how it impacts the planning advice paraplanners are shaping.
Hosted by Richard Allum, the session featured Mark Devlin, Senior Technical Manager at M&G, who provided expert insight into some of the more complex technical questions raised by the changes.
Learning outcomes
By the end of this session, you will be able to:
When are pension funds subject to discretionary appointment subject to IHT?
- 2024
- 2027
- 2030
What rate of IHT will apply to unused pension funds?
- 20%
- 30%
- 40%
What rate of IHT will apply to an unused fund inherited by a spouse?
- 0%
- 22.5%
- 40%
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