Fact finding

When a person dies, the termination and possible transfer of the deceased’s pension rights should be dealt with in the course of administering the estate. Personal representatives (PRs) can find out about the deceased’s pension entitlements as part of the information gathering process outlined in the Obtaining the grant of representation guidance note.

If the deceased was in receipt of a pension, the provider must be informed of the death to stop payment, and to obtain details of any outstanding amounts due to or from the estate. Dependants or other beneficiaries may be entitled to continuing benefits. If the deceased had not started to receive a pension but was a member of an occupational scheme or personal pension, death benefits in the form of a lump sum or dependant’s pension will probably be payable. From 6 April 2027, some pensions and death benefits will be taxable. See the Inheritance tax and pensions ― changes from 6 April 2027 guidance note for further details.

Pensions in payment can be identified