HMRC has stated that inheritance tax remains a charge affecting a minority of estates across the UK. According to HMRC data<\/strong>, fewer than one in 20 estates currently pay inheritance tax. The department\u2019s impact statement said most estates will continue to have no inheritance tax liability after the rule changes take effect. According to the same statement, around 213,000 estates with inheritable pension wealth are expected to exist in the 2027 to 2028 period.<\/p>\n\n\n\n Of those estates, HMRC estimates that 10,500 estates<\/strong> will face an inheritance tax liability where they would not previously have had one. A further 38,500 estates<\/strong> are expected to pay more inheritance tax<\/a> than they would have done before the changes.<\/p>\n\n\n\n The average inheritance tax liability is also expected to rise by around \u00a334,000<\/strong> when pension assets are included in the value of an estate. Some pension-related payments will remain outside the new rules. Death in service benefits from a registered pension scheme, along with dependant\u2019s scheme pensions from defined benefit arrangements or collective money purchase arrangements, will not be included for inheritance tax purposes.<\/p>\n\n\n\n The main change concerns unused pension funds and pension death benefits that are passed on after a person dies. From April 2027, most of these assets will be considered when assessing whether an estate is liable for Inheritance Tax.<\/p>\n\n\n\n![\"\"](\"https:\/\/en.econostrum.info\/uk\/wp-content\/uploads\/sites\/6\/2026\/09\/HMRC-reveals-10500-estates-could-face-new-inheritance-tax-bills-from-2027-\u00a9Shutterstock-1200x727.jpg\")
New Rules Change How Unused Pension Wealth Is Treated After Death<\/strong><\/h2>\n\n\n\n