New regulations amend existing pension information requirements to support inheritance tax changes taking effect from 6 April 2027, when most unused pension funds and death benefits will be included in a deceased person’s estate for tax purposes. The changes require pension scheme members, administrators and other relevant persons to provide updated information under the modified Registered Pension Schemes (Provision of Information) Regulations 2006. Additionally, the regulations mandate that all required information must be supplied electronically rather than in alternative formats. These amendments align pension reporting obligations with the new inheritance tax treatment of pension assets introduced by the Finance Act 2026.
Source: legislation.gov.uk – Read the original