Wednesday, April 15, 2026
Important Changes to UK Pensions and Inheritance Tax Impacting UK Expats from April 2027
The current landscape of UK pension planning will be significantly altered following the Finance Act 2026 receiving Royal Assent on 18 March 2026. This puts into effect plans announced by Chancellor Rachel Reeves in the 2024 Autumn Budget to include unused pension funds and certain death benefits within the scope of UK inheritance tax (IHT) from April 2027. While most UK estates will continue to have no UK IHT liability, this still marks the end of UK pensions’ particularly privileged UK tax status for
