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ARTICLE · 08 SEPTEMBER 2026

Pensions Quarterly Update - August 2026

Stephenson Harwood
Stephenson Harwood
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Stephenson Harwood

Stephenson Harwood

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Our Pensions Quarterly Update covers key developments across IHT and pensions, surplus payments, Value for Money, DC trustees, dashboards, flexible apportionment, VAT, the general levy, guided retirement and more.

United KingdomEmployment and HR
Estella Bogira
Estella Bogira
Philip Goodchild
Philip Goodchild
Stephen Richards
Stephen Richards

IHT AND PENSIONS – INFORMATION SHARING

We recently sent out an update about how scheme administrators’ provision of information duties will change as a result of the April 2027 changes which will bring some pension scheme death benefits into scope for inheritance tax (IHT) for the first time.

Paying the right amount of IHT on the right pension benefits at the right time will require a smooth exchange of information between personal representatives (PRs) and pension scheme administrators (PSAs).

New Regulations, amending the 2006 Provision of Information Regulations include requirements for:

  • PSAs to tell PRs about the death benefits due from a pension scheme, the value of those benefits and who they will be paid to

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