The 2027 Pension Inheritance Tax Checklist for Expats
Ten questions to ask before the rules change on 6 April 2027, written for people already living outside the UK.
A UK pension has long sat outside inheritance tax in most cases. On 18 March 2026 that changed in law, and on 6 April 2027 it changes in practice. Most of what is written online about this was published before the legislation passed. This checklist sets out the ten questions that actually bear on your position, with every figure traced to its published source and the date the rules were checked printed on every page.
What is inside
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Whether the change reaches you at all, and the two benefits that are excluded from it
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Why a UK pension stays inside UK inheritance tax no matter where you live
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The residence tail of 3 to 10 years, and why the test is residence and not domicile
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How the same pension can be reached by two different taxes after 75
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The reporting problem nobody is writing about: what your executors have to do, and why it is harder from another country
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The thresholds, including the allowance that is quietly withdrawn on larger estates
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A six-step checklist to work through, with tick boxes
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