Question to the Ministry of Defence:

To ask the Secretary of State for Defence, pursuant to the Answer of 9 December 2024 to Question 16450 on Armed Forces: Workplace Pensions, whether his Department plans issue additional guidance to Armed Forces Pension Scheme (a) members and (b) nominees on potential changes to inheritance tax liabilities for death in service lump sums.

The Ministry of Defence (MOD) will follow legislation as per Government proposals. Following the conclusion of HM Revenue and Customs’ technical consultation, the MOD will assess the impact of death in service lump sums for members of the Armed Forces and relevant nominees. Guidance will then subsequently be developed and provided to members in due course.