# Pensions and inheritance tax planning (4 figures)

> The Pension Death Benefit IHT carries 4 published figures read from 1 source's own page, from 14 to 30 day, read 17 October 2026.

Corp Tax Calculator · https://corptaxcalculator.co.uk/datasets/pension-death-benefit-iht/ · computed 2026-10-21

**Range of the published figures:** 14 to 30 day (range 14 to 30 day; 4 published figures; 3 of 7 sources read publish one).

3 of the 7 named sources read in full publish a figure; 4 publish none, read 17 October 2026.

## By who reports and who pays

| Breakdown | Median | Range | Sources |
|---|---|---|---|
| who reports pension scheme administrator (final value after an estimate) | 14 day | 14 to 14 day | 1 |
| who reports pension scheme administrator (valuation of notional pension property) | 28 day | 28 to 28 day | 1 |
| who reports personal representative (exempt and non-exempt split) | 28 day | 28 to 28 day | 1 |
| who reports pension scheme administrator (lump sum and death benefit allowance used) | 3 month | 3 to 3 month | 1 |
| who reports beneficiary (allowance exceeded) | 30 day | 30 to 30 day | 1 |
| who reports personal representative (notifying the scheme and HMRC) | 13 month | 13 to 13 month | 1 |
| who reports pension scheme administrator (value of unused funds on notification of death) | 4 week | 4 to 4 week | 1 |
| who pays pension scheme administrator or personal representative (payment deadline) | 6 month | 6 to 6 month | 1 |

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Breakdown | Read |
|---|---|---|---|
| [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions) | 30 day | beneficiary (allowance exceeded) | 2026-10-17 |
| [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions) | 28 day | pension scheme administrator (valuation of notional pension property) | 2026-10-17 |
| [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions) | 28 day | personal representative (exempt and non-exempt split) | 2026-10-17 |
| [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions) | 14 day | pension scheme administrator (final value after an estimate) | 2026-10-17 |
| [GOV.UK: tax on a private pension you inherit](https://www.gov.uk/tax-on-pension-death-benefits) | 13 month | personal representative (notifying the scheme and HMRC) | 2026-10-17 |
| [HMRC: summary of responses - Inheritance Tax on pensions](https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses) | 6 month | pension scheme administrator or personal representative (payment deadline) | 2026-10-17 |
| [HMRC: summary of responses - Inheritance Tax on pensions](https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses) | 4 week | pension scheme administrator (value of unused funds on notification of death) | 2026-10-17 |
| [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions) | 3 month | pension scheme administrator (lump sum and death benefit allowance used) | 2026-10-17 |

## The sentence each figure was read from (8)

- [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions), read 2026-10-17: "30 days after the date on which they become aware that the allowance has been exceeded"
- [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions), read 2026-10-17: "Each pension scheme administrator should provide the valuation of notional pension property within 28 days of receiving the request."
- [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions), read 2026-10-17: "The split between exempt and non-exempt beneficiaries must be provided by the later of 28 days from the request or 14 days after beneficiaries are determined."
- [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions), read 2026-10-17: "Where estimates are provided, they must tell the personal representative the final value within 14 days of obtaining a final valuation."
- [GOV.UK: tax on a private pension you inherit](https://www.gov.uk/tax-on-pension-death-benefits), read 2026-10-17: "The person dealing with the estate must tell the pension provider within 13 months of the death or 30 days after they realise you owe tax (whichever is later)."
- [HMRC: summary of responses - Inheritance Tax on pensions](https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses), read 2026-10-17: "deadlines and payment on account: respondents consistently stated that it will be very challenging for PSAs and PRs to exchange all the information required to determine the total Inheritance Tax charge by the 6-month payment deadline. It is also reasonably common for the trustees’ discretionary process to take longer than 6 months."
- [HMRC: summary of responses - Inheritance Tax on pensions](https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses), read 2026-10-17: "PRs will be required to notify PSAs of a scheme member’s death, and PSAs will be required to share the value of any unused pension funds or death benefits with the PR within 4 weeks of receiving notification of the member’s death."
- [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions), read 2026-10-17: "This information is required for the personal representative to calculate how much of the deceased member’s lump sum and death benefit allowance has been used by the relevant lump sum death benefits. The pension scheme administrator must provide this information within 3 months of making the final payment."

## Read in full, publishes no figure

- [GOV.UK: Inheritance Tax on unused pension funds and death benefits (policy paper)](https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits), read 2026-10-10: every candidate on the page was refused
- [HMRC technical consultation: Inheritance Tax on pensions - liability, reporting and payment](https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/technical-consultation-inheritance-tax-on-pensions-liability-reporting-and-payment), read 2026-09-12: every candidate on the page was refused
- [GOV.UK: tax on your private pension contributions](https://www.gov.uk/tax-on-your-private-pension), read 2026-09-12: every candidate on the page was refused
- [Finance Act 2004 Part 4 (registered pension schemes)](https://www.legislation.gov.uk/ukpga/2004/12/part/4), read 2026-09-12: every candidate on the page was refused

## Methodology

Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 7 named sources that could be read published a usable figure; 4 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in day (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 4 figures, never sentences; 45 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per pension death benefit type - defined contribution unused funds, defined benefit lump sums, death in service from a registered scheme, annuity guarantees - stating whether it is in the estate before and after 6 April 2027, who reports it, who pays and by when, each quoted from the GOV.UK publication with its date; and the change history across the consultation, the response and the Budget, because the answer moved twice and a planning page dated before the last move is wrong. Joined to the rate table, this gives the figure the planning buyer wants: the marginal IHT on a pot of a given size for a given estate.

## Sources

- [GOV.UK: Inheritance Tax on unused pension funds and death benefits (policy paper)](https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits) (the publisher's own terms; quoted for reporting and comment)
- [HMRC technical note: Inheritance Tax on pensions](https://www.gov.uk/government/publications/inheritance-tax-on-pensions-technical-note/technical-note-inheritance-tax-on-pensions) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: tax on a private pension you inherit](https://www.gov.uk/tax-on-pension-death-benefits) (the publisher's own terms; quoted for reporting and comment)
- [HMRC technical consultation: Inheritance Tax on pensions - liability, reporting and payment](https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/technical-consultation-inheritance-tax-on-pensions-liability-reporting-and-payment) (the publisher's own terms; quoted for reporting and comment)
- [HMRC: summary of responses - Inheritance Tax on pensions](https://www.gov.uk/government/consultations/inheritance-tax-on-pensions-liability-reporting-and-payment/outcome/inheritance-tax-on-pensions-liability-reporting-and-payment-summary-of-responses) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: tax on your private pension contributions](https://www.gov.uk/tax-on-your-private-pension) (the publisher's own terms; quoted for reporting and comment)
- [Finance Act 2004 Part 4 (registered pension schemes)](https://www.legislation.gov.uk/ukpga/2004/12/part/4) (the publisher's own terms; quoted for reporting and comment)
- [HM Treasury letter to the House of Lords Economic Affairs Committee on IHT and pensions](https://committees.parliament.uk/publications/52446/documents/291079/default/) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- The Pension Death Benefit IHT carries 4 published figures read from 1 source's own page, from 14 to 30 day, read 17 October 2026.
- 3 of the 7 named sources read in full publish a figure; 4 publish none, read 17 October 2026.
- Pension Death Benefit IHT, who reports pension scheme administrator (final value after an estimate): median 14 day across 1 source, read 17 October 2026.
- Pension Death Benefit IHT, who reports pension scheme administrator (valuation of notional pension property): median 28 day across 1 source, read 17 October 2026.
- Pension Death Benefit IHT, who reports personal representative (exempt and non-exempt split): median 28 day across 1 source, read 17 October 2026.
- Pension Death Benefit IHT, who reports pension scheme administrator (lump sum and death benefit allowance used): median 3 month across 1 source, read 17 October 2026.
- Pension Death Benefit IHT, who reports beneficiary (allowance exceeded): median 30 day across 1 source, read 17 October 2026.
- Pension Death Benefit IHT, who reports personal representative (notifying the scheme and HMRC): median 13 month across 1 source, read 17 October 2026.
- Pension Death Benefit IHT, who reports pension scheme administrator (value of unused funds on notification of death): median 4 week across 1 source, read 17 October 2026.
- Pension Death Benefit IHT, who pays pension scheme administrator or personal representative (payment deadline): median 6 month across 1 source, read 17 October 2026.

Cite as: "Corp Tax Calculator Pension Death Benefit IHT", updated 2026-10-21, https://corptaxcalculator.co.uk/datasets/pension-death-benefit-iht/.

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