Made under the Inheritance Tax Act 1984
1 statutory instrument made using powers in the Inheritance Tax Act 1984, newest first. Each one is explained section by section in plain English.
The Registered Pension Schemes (Provision of Information) (Miscellaneous Amendments) Regulations 2026
- Made under: Inheritance Tax Act 1984, Finance Act 2002, Finance Act 2004
Amended pension reporting regulations to require scheme administrators and insurers to provide valuation and beneficiary data for inheritance tax purposes starting April 2027.
These Regulations establish new information-sharing obligations to facilitate the application of inheritance tax to unused pension funds and death benefits for deaths occurring on or after 6 April 2027.
They require pension scheme administrators and insurance companies to provide personal representatives and HMRC with details regarding the value of pension assets, the identity of beneficiaries, and any tax amounts withheld or paid.
The instrument applies to scheme administrators, insurance companies, personal representatives of deceased members, and beneficiaries of registered pension schemes.