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ARTICLE · 20 OCTOBER 2026

Pensions Snapshot - September 2026

Stephenson Harwood
Stephenson Harwood
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Stephenson Harwood

Stephenson Harwood

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Explore the latest legal insights and regulatory updates across multiple practice areas including pensions, rail infrastructure, real estate, employment law, construction, AI technology, nuclear energy, and financial services compliance. What emerging challenges and opportunities are shaping these diverse sectors in late 2026?

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

HMRC’S LATEST IHT TECHNICAL NOTE

We recently sent out an update about how pension scheme administrators’ (PSAs) provision of information duties will alter, 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.

HMRC has now issued its second Technical Note (TN) on the pensions aspects of the IHT changes, focusing on the information sharing implications. The TN includes drafts of: Guidance on evidence of a Personal Representative’s (PRs) identity and authority to act, a Withholding Notice, and a Payment Notice (final versions are expected “in due course”).

Schemes will still have to wait until Spring 2027 for Guidance despite concerns voiced about how that timing would work, given all the measures which will need to be taken by scheme administrators and trustees for the requirements to work in practice.

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