Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make it her policy to extend the two year limit on the tax free payment of a pension lump sum following the death of a spouse when the withdrawal is delayed by a coroner's investigation.

The Government recognises the distress that bereavement and any subsequent investigations can cause. The two‑year limit for tax‑free pension death benefits is a long‑standing feature that supports prompt payment and consistent administration. The Government keeps all tax policy under review, but has no current plans to amend the existing two‑year limit.