Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of recent changes to the treatment of pensions within inheritance tax on the adequacy of the current timeframe for the payment of inheritance tax.

The changes to the inheritance tax treatment of pensions are consistent with the process which already exists for administering estates and paying any tax due. Personal representatives are already responsible for administering the rest of the estate, including non-discretionary pension schemes which are already in scope of inheritance tax.

The Government recognises the general difficulties that some personal representatives may face in paying the inheritance tax due and already offers several payment options to help.