IHT plan
Pension in estate
Before vs after 6 April 2027
| Scenario | Net estate | NRB | RNRB | Taxable | PET tax | Total IHT |
|---|---|---|---|---|---|---|
| Pension out (current rules) | £1,150,000.00 | £650,000.00 | £350,000.00 | £0.00 | £0.00 | £0.00 |
| Pension in (from 6 Apr 2027) | £1,550,000.00 | £650,000.00 | £350,000.00 | £0.00 | £0.00 | £0.00 |
| Delta | £400,000.00 | — | −£0.00 | — | — | £0.00 |
Primary death date 2027-04-06 · rate on death estate: 36% (charity ≥10% of baseline)
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Ordered next steps
- File this plan against death date 2027-04-06 (on/after 6 Apr 2027): treat the £400,000 unused pension as inside the estate when briefing personal representatives.
- Note IHT is unchanged at £0.00 under both rule sets for death date 2027-04-06 — the 6 Apr 2027 pension change does not bite on these inputs.
- Keep the £120,000.00 charitable legacy at or above 10% of the baseline (currently 12.632%) — the 36% death-estate rate depends on it.
- Share this plan dated 2027-04-06 with your adviser or executor now, and diary a re-check after the next Autumn Budget or any HMRC guidance update — do not change nominations, withdrawals or gifts on this illustration alone.
Educational illustration only — not tax, legal or financial advice. Real estates involve Business/Agricultural Relief, deed variations, trusts, domicile, and scheme-specific death benefits. Death-in-service benefits from registered schemes remain outside IHT. Confirm figures with a regulated adviser or solicitor before acting.