Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when she plans to respond to the Technical consultation - Inheritance Tax on pensions: liability, reporting and payment which closed on 22 January 2025.

As announced at Autumn Budget 2024, from 6 April 2027 most unused pension funds and death benefits will be included within the value of a person’s estate for inheritance tax purposes.

The Government is considering the responses to the technical consultation on the liability for reporting and paying any inheritance tax on pensions, which closed on 22 January.

The government will publish a response document and draft legislation later this year in the normal way.