Pension Benefits and Your Will: What UK Pension Holders Must Know

Michael, aged 58, spent £650 on a solicitor will to ensure everything went to his partner Claire and his two adult children from his first marriage. He carefully listed his house, savings, investments—every asset. He thought he'd done everything right.

When Michael died unexpectedly at 61, Claire was devastated to discover his £180,000 pension went entirely to his ex-wife, Sandra. Michael had divorced Sandra 12 years earlier but never updated his pension nomination form. The trustees paid out exactly as his 15-year-old form instructed. Claire inherited the house but not the pension that could have secured her future.

Michael's story isn't rare. Nearly half of UK adults (46%) with pension savings have never considered who should inherit their pension when they die. Another estimated hundreds of thousands of people approaching retirement risk passing their pension to an ex-partner because they divorced but never updated their pension nomination forms.

Your pension is likely your second-largest asset after your home—the average UK pension holder aged 55-64 has £140,000 in pension wealth. But here's what shocks most people: your pension doesn't follow your will. It sits entirely outside your estate.

This article explains exactly how pension death benefits work in the UK, why your will can't control them, how to ensure your pension goes to the right people, and the major tax changes coming in April 2027 that will affect inheritance planning.

Why Your Pension Doesn't Follow Your Will

Your will is a legal document that controls how your estate—your house, savings, investments, possessions—gets distributed after you die. But your pension isn't part of your estate. It sits outside it entirely.

This separation isn't an oversight. Pensions were deliberately structured this way for tax planning purposes. By keeping pensions outside your estate, they traditionally avoided inheritance tax (though this changes from April 2027).

Your will controls your estate. Pension trustees control your pension.

This applies to all private pensions: workplace pensions, personal pensions, self-invested personal pensions (SIPPs), and both defined contribution and defined benefit schemes. It doesn't apply to the State Pension, which doesn't pass on death (though your spouse may inherit some based on your National Insurance record).

Even if you mention your pension in your will, it has no legal force. Your will's instructions are binding on your executors, but pension trustees aren't bound by your will. They follow the pension scheme rules and their own discretionary powers.

The average pension wealth for those aged 65-74 is £145,900. That's a significant asset sitting outside your will's control. Understanding how it actually gets distributed could be the difference between your family's financial security and a devastating mistake.

How Pension Death Benefits Actually Work

When you die, pension trustees decide who receives your pension death benefits. They don't follow your will. Instead, they consider your "expression of wish" form—also called a beneficiary nomination form.

Here's what most people don't realize: expression of wish forms are not legally binding.

Unlike your will, which executors must follow, trustees can ignore your expression of wish entirely. They have discretion. They're supposed to consider your wishes, but they're not bound by them.

Why do trustees have this power? Because circumstances change. The person you nominated 20 years ago might no longer be appropriate. You might have remarried, had more children, or acquired new financial dependents. Trustees are supposed to investigate your circumstances at death and make a fair decision.

According to MoneyHelper, the government's official money guidance service, trustees will "usually follow your wishes, but they don't have to." They consider financial dependency, scheme rules, your expression of wish, family circumstances, and legal obligations.

When trustees typically follow your wishes:

The form is recent (updated within last 2-3 years)
Your circumstances haven't significantly changed
The beneficiaries you named still exist and circumstances make sense
There are no competing claims from financially dependent relatives

When trustees might override your wishes:

Your form is decades old
You've had major life changes (divorce, remarriage, new children)
You failed to include financially dependent people
The person you nominated has died
Following your wishes would be unfair to dependents

Sarah, 52, updated her expression of wish form two years ago, naming her two adult children as equal beneficiaries of her £95,000 workplace pension. When she died unexpectedly, the trustees reviewed her circumstances, confirmed the form was recent and reflected her current situation, and paid the benefits exactly as she wished.

David, 67, had an expression of wish form from 1998 naming his brother as beneficiary. But David was now married with a disabled adult son who depended on him financially. The trustees investigated, discovered the financial dependency, and overrode the old form. They paid the £160,000 pension to his wife and son, who needed it to survive.

James, 61, never completed an expression of wish form. When he died, trustees used their discretion to investigate who depended on him financially. They discovered his civil partner and two stepchildren who he'd supported for 15 years. They paid them the pension death benefits based on financial dependency evidence.

The landmark case of Stephens v Michelin Pensions Trust (2006) established that trustees have "absolute discretion" over death benefits. The courts will only interfere if trustees fail to properly investigate circumstances or reach a decision no reasonable trustee could have made. The message is clear: trustees must actively consider all circumstances, not blindly follow old forms or ignore changed situations.

The Divorced Ex-Partner Problem

This is the most common and devastating pension inheritance mistake: failing to update your expression of wish form after divorce.

An estimated hundreds of thousands of people near retirement risk passing their pension to ex-partners. It happens because people update their will after divorce but completely forget about pension forms tucked away with providers they haven't contacted in years.

Different pension schemes handle divorce differently, and this creates a dangerous trap.

Some schemes—like the Civil Service Pension Scheme—automatically cancel ex-spouse nominations when you're divorced or your civil partnership is dissolved. But most schemes do not. Your nomination stays in place until you actively change it.

Even if you remarry, the old nomination may still apply. Trustees can rely on your last form. They're not obligated to investigate whether you're still married to the person you nominated 15 years ago.

Michael (from our opening) divorced Sandra 12 years before his death. He made a new will leaving everything to Claire and his children. He spent £650 on that will. But he never updated his pension expression of wish form from his marriage to Sandra. When he died at 61, trustees paid his £180,000 pension to Sandra per the old form. Claire was left financially insecure. His children received nothing from his pension. A 15-minute task Michael never completed cost his family £180,000.

Alison, 64, divorced her first husband 18 years ago. She remarried five years later and made a comprehensive will leaving everything to her new husband, Martin. She assumed everything was sorted. When she died unexpectedly, her £140,000 workplace pension went to her ex-husband because she'd never updated the expression of wish form she completed during her first marriage. Martin inherited the house but not the pension. He struggled to afford the mortgage alone.

Tom, 59, completed his pension nomination form before marriage, naming his mother as beneficiary. He married Emma 15 years later, and they built a life together. Emma gave up work to care for Tom's elderly mother. When Tom died suddenly, trustees paid the £110,000 pension to his mother per the 20-year-old form. Emma, who was financially dependent on Tom and had no income of her own, received nothing.

These stories repeat across the UK every year. The fix is simple, free, and takes 15 minutes. But people don't do it because they don't know they need to.

What to do immediately after divorce:

Make a list of every pension you have (workplace, personal, old employer schemes)
Contact each provider by phone or online portal
Request a new expression of wish form
Complete it naming your current intended beneficiaries
Return it within 30 days (keep a copy)
Request written confirmation it's been updated
Store the confirmation with your will
Review annually

Don't assume your pension scheme automatically canceled your ex-spouse's nomination. Check with every single provider.

Life Events That Require You to Update Your Pension Nomination

Pension nominations aren't "set and forget." Every major life event should trigger an immediate review.

Here are the critical events that require you to update your pension expression of wish forms:

Marriage or civil partnership: Your spouse doesn't automatically inherit your pension. You must nominate them. Do this within three months of marriage.

Divorce or dissolution: Remove your ex-spouse immediately upon decree absolute. Don't wait. Contact every pension provider the same week.

Birth or adoption of children: Add new children to your nominations. You might split your pension between your spouse and children or nominate your spouse to provide for them. Update within three months.

Death of nominated beneficiary: If the person you nominated dies before you, your form becomes invalid or incomplete. Update within one month.

Remarriage (especially with children from first marriage): This requires careful thought. You might want to balance your new spouse's needs with your children's inheritance. Consider what happens if your new spouse inherits your pension but has no obligation to pass anything to your children. Update before remarriage if possible.

Separation (even without formal divorce): If you've separated but not divorced, your spouse may still be nominated. If you don't want them to inherit, check whether you can update the form. Some schemes require legal divorce first, but ask.

Change in financial dependents: If an elderly parent or disabled adult child becomes financially dependent on you, they should be considered in your nominations. Trustees will investigate financial dependency; you should reflect this in your wishes.

Starting to cohabit with unmarried partner: Unmarried partners have no automatic rights to your pension. If you want your partner to inherit, you must nominate them explicitly. This is critical—we cover this in detail below.

Falling out with nominated beneficiary: Life changes. If you've fallen out with someone you nominated years ago, update the form to reflect your current wishes.

Life Event	Why Update Needed	Typical Timeframe
Divorce/Dissolution	Remove ex-spouse; add new beneficiaries	Immediately upon decree absolute
Marriage/Civil Partnership	Add spouse; adjust existing nominations	Within 3 months
Birth/Adoption	Add new child	Within 3 months
Death of Beneficiary	Remove deceased; redistribute	Within 1 month
Cohabitation	Protect unmarried partner (not automatic)	As soon as living together
Remarriage (with children from previous)	Balance new spouse and existing children	Before remarriage if possible

Practical guidance to prevent mistakes:

Set an annual calendar reminder (use the anniversary of making your will) to review all pension nominations
Keep a spreadsheet of all pension providers, policy numbers, and the date you last updated each one
Store copies of completed expression of wish forms in the same secure location as your will
Tell your executor where pension nomination forms are kept (they'll need to contact providers after your death)
Every time you update your will, check your pension nominations at the same time

Reviewing your pension nominations annually takes 30 minutes and could save your family tens of thousands of pounds.

Pension Beneficiary Forms vs Wills: Understanding the Difference

You need both documents. Neither replaces the other.

Many people create a comprehensive will and assume they've completed their estate planning. They haven't. Their pension—often their second-largest asset—sits outside that will entirely.

Here's the fundamental difference: wills are legally binding (after probate). Pension nominations are guidance only.

Your will instructs your executors on how to distribute your estate. Once probate is granted, those instructions have legal force. Your executors must follow them (or face legal consequences).

Your pension expression of wish guides trustees on how to distribute your pension. But trustees can ignore your guidance if they believe circumstances have changed or a different distribution would be more appropriate.

Feature	Will	Pension Nomination Form
Legally Binding?	Yes (after probate)	No (guidance only)
Who Decides?	Law + your instructions	Trustees' discretion
What It Controls	Everything in your estate	Only that specific pension
Can Be Ignored?	No (unless successfully challenged)	Yes (trustees have discretion)
Formal Requirements	Yes (witnesses, signature, capacity)	No (simpler process)
Becomes Public?	Yes (after probate)	No (remains private)
How to Challenge	Court (contentious probate)	Pensions Ombudsman
Update Process	Make codicil or new will	Request new form from provider

Wills control your estate assets: your house, savings, investments, possessions, and anything else you own. Pension nominations guide trustees on only that specific pension pot. If you have three workplace pensions from three different employers, you need three separate expression of wish forms.

Wills require formal witnesses, legal capacity, and specific formalities under the Wills Act 1837. Expression of wish forms are simpler—usually just your signature and the details of your chosen beneficiaries.

After probate, your will becomes a public document anyone can access. Pension nominations remain private between you and the pension scheme.

If someone wants to challenge your will's distribution, they go to court in a contentious probate case. If someone wants to challenge how trustees distributed your pension, they appeal to the Pensions Ombudsman.

Creating a will with WUHLD is essential for your estate, but you must also update your pension nominations directly with each pension provider. One document doesn't replace the other. You need both to protect your family completely.

Think of it this way: your will is your instruction manual for your estate. Your pension nominations are your instruction manuals for your pensions. You need all the manuals.

Tax on Pension Death Benefits: Current Rules and April 2027 Changes

Pension death benefits currently receive favorable tax treatment. But major changes are coming in April 2027 that will affect thousands of families.

Current rules (until April 2027):

If you die before age 75, your pension can pass tax-free to your beneficiaries—as long as it's paid within two years and doesn't exceed the lifetime allowance (now £1,073,100). Anything above that threshold is taxed at the beneficiary's income tax rate.

If you die after age 75, your beneficiaries pay income tax on whatever they receive from your pension. There's no tax-free allowance. The rate they pay depends on their own income tax bracket.

Currently, pensions are not subject to inheritance tax. This has been a major benefit of holding wealth in pensions—it passes outside your estate and escapes the 40% inheritance tax that applies to estates above £325,000.

This is about to change dramatically.

Major changes from 6 April 2027:

The UK government announced that most unused pension funds and death benefits will be included in your estate for inheritance tax from April 2027. This is part of the Finance Bill 2025-26, subject to final legislation.

From 6 April 2027:

Unused pension funds will be counted as part of your estate for inheritance tax
The standard 40% inheritance tax rate will apply to pensions above the nil-rate band (£325,000)
Exemptions for spouses/civil partners remain (still inheritance tax-free to spouse)
Exemptions for charities remain (still inheritance tax-free to registered charities)
An estimated 10,500 additional estates (out of 213,000 estates with pension wealth) will now have an inheritance tax liability
Around 38,500 estates will pay more inheritance tax than under current rules

What this means in practice:

Example 1: Eleanor, 68, widowed

Eleanor has £450,000 in her pension, a £300,000 house, and £50,000 in savings. Total wealth: £800,000. She wants to leave everything to her two adult children equally.

Under current rules (before April 2027): Her pension sits outside her estate. Her estate is £350,000 (house + savings). Inheritance tax applies to anything above £325,000, so just £25,000 is taxable. IHT = £10,000 (40% of £25,000). Her children inherit approximately £790,000.
Under new rules (from April 2027): Her pension is included in her estate. Total estate: £800,000. The nil-rate band is £325,000. Taxable amount: £475,000. IHT = £190,000 (40% of £475,000). Her children inherit approximately £610,000. They lose £180,000 to inheritance tax.

Example 2: Robert, 72, married

Robert has £500,000 in his pension, a £400,000 house, and £100,000 in savings. Total wealth: £1,000,000. He leaves everything to his wife, Patricia.

Under current rules (before April 2027): His pension is outside his estate. His estate is £500,000. But spouse exemption means £0 inheritance tax. Patricia inherits everything: £1,000,000.
Under new rules (from April 2027): His pension is included in his estate. Total estate: £1,000,000. But spouse exemption still applies. IHT = £0. Patricia inherits everything: £1,000,000. No change because of spouse exemption.

The key insight: if you're married and leaving everything to your spouse, the April 2027 changes don't immediately affect you (though your spouse's estate will face IHT when they die). If you're single, widowed, or leaving assets to children or others, the changes could create substantial IHT bills.

Important notes on the changes:

Personal representatives (your executors), not pension scheme administrators, will be liable for reporting and paying any inheritance tax due on pensions from April 2027. The government reversed its original proposal after consultation feedback.

Certain pension death benefits remain excluded: death in service benefits payable from a registered pension scheme and dependant's scheme pensions from defined benefit or collective money purchase arrangements won't be subject to inheritance tax.

What to consider before April 2027:

Calculate your total estate value including your pensions. Will you exceed the nil-rate band (£325,000 or potentially £500,000 if you're passing your home to children and qualify for the residence nil-rate band)?
Married or in a civil partnership? Spouse exemption remains. Leaving everything to your spouse avoids immediate IHT (but their estate will face IHT when they die with the combined wealth).
Single or widowed? The 40% IHT rate will apply to your pensions above the nil-rate band from April 2027.
Should you access your pension earlier? This is a complex financial decision that requires professional advice from an FCA-regulated financial adviser. Accessing your pension to spend or gift it could reduce the IHT liability, but involves trade-offs around income, tax on withdrawals, and your retirement security.
Consider lifetime gifts. You can gift up to £3,000 per year immediately IHT-free. Larger gifts become IHT-free if you survive seven years after making them. Again, seek professional advice.
Charitable donations. Leaving part of your estate to charity is IHT-free. If you leave at least 10% of your net estate to charity, the IHT rate on the rest drops from 40% to 36%.

For personalized pension and tax advice, especially regarding the April 2027 inheritance tax changes, please consult a qualified financial adviser regulated by the Financial Conduct Authority (FCA). WUHLD provides will-writing services and does not provide financial or tax advice.

Protecting Unmarried Partners and Stepchildren

If you're unmarried or have stepchildren, pension nominations are absolutely critical. Without them, the people you love most may get nothing.

Unmarried partners have no automatic legal rights to your pension. None. Even if you've lived together for 30 years, even if you have children together, even if you call each other "husband" and "wife"—in UK law, there's no such thing as "common law marriage."

Trustees may pay your unmarried partner if they can prove financial dependency. But it's not guaranteed. It depends on trustee discretion, your scheme's rules, and the quality of evidence your partner can provide after your death while they're grieving.

Why take that risk? Nominate them.

Stepchildren face similar uncertainty. Unless you formally adopted them, they're not legally your children. Trustees have no obligation to pay them. If you want them to inherit your pension, you must nominate them explicitly.

According to the 2021 Census, there are 3.6 million cohabiting couples in the UK. Yet 46% of people with pensions haven't completed nomination forms. Hundreds of thousands of unmarried partners are vulnerable.

Rachel and Tom, together 18 years, unmarried:

Rachel, 54, had a £130,000 workplace pension. She assumed Tom would automatically receive it as her "common law husband." She'd never completed an expression of wish form—she didn't know she needed to.

When Rachel died unexpectedly, trustees investigated financial dependency. Tom provided evidence: joint mortgage, shared bills, years of living together. But trustees also discovered Rachel's 78-year-old mother, who Rachel had been supporting financially.

Trustees paid half the pension to Rachel's mother as a financially dependent relative and next of kin. Tom received only £65,000, not the full £130,000. Rachel could have ensured Tom received everything by simply completing a form. She never did. Tom sold their home to cover the shortfall in his retirement income.

James with three stepchildren:

James, 58, married their mother, Paula, 10 years ago. He helped raise Paula's three children from her first marriage: Lucy, Daniel, and Sophie. He thought of them as his own. They called him "Dad."

James's expression of wish form predated his marriage to Paula and nominated his sister. He meant to update it but never got around to it.

When James died suddenly, trustees followed the old form. His £85,000 pension went to his sister. Paula inherited James's share of their house through his will, but his pension—which he'd always said would help put the kids through university—went elsewhere. Lucy, Daniel, and Sophie received nothing from the man who raised them.

Lisa with two adult children from first marriage, remarried:

Lisa, 62, had two adult children from her first marriage: Emma and Ben. She remarried five years ago to Peter. She loved Peter and wanted to provide for him, but she also wanted her children to eventually inherit.

Lisa nominated Peter as sole beneficiary of her £140,000 pension, assuming he'd "do the right thing" and pass something to Emma and Ben after his death. She didn't realize Peter had no legal obligation to do this.

When Lisa died, Peter received the full £140,000 pension. He later remarried and updated his own will to leave everything to his new wife and her children. When Peter died five years later, his estate (including the pension he'd inherited from Lisa) went entirely to his new family. Emma and Ben received nothing from their mother's pension.

Lisa's mistake was assuming a nominated beneficiary would act as she'd have wished. They're under no obligation. If you want your pension split between multiple people, nominate them all directly with specified percentages.

What to do to protect unmarried partners and stepchildren:

Always complete an expression of wish form naming your unmarried partner explicitly. Don't rely on trustees to investigate financial dependency—make your wishes crystal clear.
Name stepchildren explicitly if you want them to inherit. Specify "my stepchildren Lucy, Daniel, and Sophie" or "the children of my spouse Paula" if you want to ensure they're included.
Consider splitting percentages between your spouse and your children from a previous relationship. For example: "50% to my spouse Peter, 25% to my daughter Emma, 25% to my son Ben." This ensures everyone you care about receives something.
Review annually because financial dependency can change. Your unmarried partner might return to work or retire. Your stepchildren might become financially independent. Your elderly parent might need more support.
Combine your pension nomination with will strategy for complete protection. Your will controls your estate (house, savings). Your pension nomination controls your pension. Together, they provide comprehensive protection for everyone you love.

If you're in a non-traditional family—unmarried, blended family, stepchildren, financially dependent relatives—pension nominations aren't optional. They're essential. Complete them today.

How to Update Your Pension Beneficiary Forms

Here's the step-by-step process to update your expression of wish forms. This should take 15 minutes per pension.

Step 1: Locate All Your Pensions

Most people have multiple pensions they've forgotten about. The average person has 11 jobs in their lifetime—you might have five to ten pension pots.

How to find your pensions:

Check old payslips for workplace pension providers
Review paperwork and old files for personal pensions
Use the Government's Pension Tracing Service (free, official service to track down lost pensions)
Look for: workplace pensions, personal pensions, SIPPs, stakeholder pensions, old employer schemes
Contact previous employers' HR departments if you can't find pension details

Write down every pension provider, policy number, and approximate value. You'll need to contact each one separately.

Step 2: Contact Each Provider

Pension providers handle expression of wish forms differently. Some allow online updates through member portals. Others require paper forms.

How to contact providers:

Log into your online pension account (most providers have member portals)
Call the customer service number (usually on your annual pension statement)
Look for "expression of wish form," "beneficiary nomination form," or "death benefit nomination form"
If the form isn't available online, request they send you a paper form
Ask how long the form will take to arrive and how to return it

Template letter to request a form:

[Your Name]
[Your Address]
[Date]

[Pension Provider Name]
[Address]

Dear Sir/Madam,

Pension Policy Number: [Your number]

I would like to update my expression of wish form for the above pension.

Please send me:
1. A new expression of wish form
2. Confirmation of my current nominated beneficiaries (if any)
3. Confirmation of when my nomination was last updated

Please confirm receipt of this letter and when I can expect the form.

Yours faithfully,
[Signature]
[Printed Name]

Step 3: Decide Your Beneficiaries

Think carefully about who you want to inherit your pension and in what proportions.

Who you can nominate:

Spouse or civil partner
Unmarried partner (must nominate explicitly)
Children (including adult children)
Stepchildren (must name them explicitly)
Grandchildren
Other financially dependent relatives (parents, siblings, disabled adult dependents)
Friends
Registered charities

Splitting your pension:

You can nominate multiple beneficiaries with percentage splits. For example:

50% to my spouse Jane Smith, 25% to my daughter Emma Smith, 25% to my son Oliver Smith
100% to my partner David Jones
60% to my wife Sarah Brown, 40% to be split equally between my three children

Backup beneficiaries:

Some forms allow you to name contingent or backup beneficiaries in case your primary beneficiary dies before you. If available, use this option.

Information to gather for each beneficiary:

Full legal name (as it appears on their birth certificate or passport)
Date of birth
Relationship to you (spouse, partner, child, stepchild, parent, etc.)
Current address
If splitting percentages, the exact percentage for each person (must total 100%)

Step 4: Complete the Form

Fill out the expression of wish form carefully and completely.

What to include:

Your full name and pension policy number
Each beneficiary's full legal name (spell correctly)
Each beneficiary's date of birth
Each beneficiary's relationship to you
Each beneficiary's address
Percentage split if multiple beneficiaries
Your signature and the date you signed

Common mistakes to avoid:

Using nicknames instead of legal names (write "Jennifer" not "Jenny")
Forgetting to include percentages (if you name multiple people, specify the split)
Using old addresses for beneficiaries
Not dating your signature
Leaving sections blank

Double-check everything before submitting.

Step 5: Return and Confirm

Send your completed form to the pension provider and get confirmation.

If submitting by post:

Make a copy of the completed form for your records before mailing
Send by recorded delivery so you have proof of posting
Keep the proof of postage receipt

If submitting online:

Save a PDF or screenshot of the completed form
Note the submission date and any reference number

Request written confirmation:

Call the provider one week after submitting to confirm receipt
Ask them to send written confirmation that your nomination has been updated
Request confirmation of the date they updated it and who you've nominated
Keep this confirmation letter with your will

Step 6: Review Annually

Set a recurring calendar reminder to review your pension nominations every 12 months.

Annual review checklist:

Are all beneficiaries still alive?
Has your relationship status changed?
Have you had any children or grandchildren?
Have any beneficiaries' financial circumstances changed significantly?
Have you acquired any new pensions you need to nominate beneficiaries for?
Do your nominations still reflect your wishes?

Also review immediately after:

Marriage or civil partnership
Divorce or dissolution
Birth or adoption
Death of a beneficiary
Remarriage
Starting to cohabit with a new partner
Any major falling out with a nominated beneficiary

Keep a simple spreadsheet: pension provider name, policy number, last update date, nominated beneficiaries. Update it annually.

Store copies of all expression of wish forms in the same secure location as your will. Tell your executor where they are.

This process takes 15 minutes per pension. It's free. And it could save your family tens or hundreds of thousands of pounds.

Common Pension and Will Mistakes (And How to Avoid Them)

Here are the seven most common pension and will mistakes that cost families thousands—and exactly how to avoid them.

Mistake 1: "I've Made a Will, So My Pension Is Covered"

What happens: People create a comprehensive will listing all their assets. They assume their pension is covered. It isn't. The pension goes where trustees decide based on your expression of wish form (or trustee discretion if you never completed one), not where your will says.

Real cost: Your entire pension to the wrong person. For someone with a £140,000 average pension, that's £140,000 your intended beneficiaries never receive.

Solution: Update your pension expression of wish forms separately from your will. Do both. Every time you update your will, check your pension nominations.

Mistake 2: "I Divorced Years Ago, So It's Fine"

What happens: You divorced a decade ago. You made a new will. You assumed everything was sorted. But your ex-spouse is still named on your pension expression of wish form from 15 years ago. When you die, trustees pay your ex-spouse your £150,000 pension.

Real cost: Hundreds of thousands of people approaching retirement are at risk. The financial cost can be your entire pension—potentially £100,000 to £200,000—going to someone you divorced years or decades ago instead of your current partner or children.

Solution: Update your pension nomination forms immediately after your decree absolute. Contact every pension provider you've ever contributed to. Request new forms. Complete them. Confirm they've been updated. This is not automatic—you must do it yourself.

Mistake 3: "I'll Just Tell My Family What I Want"

What happens: You tell your children, "I want you both to share my pension equally." You tell your partner, "You'll get my pension if anything happens to me." But you never write it down on an expression of wish form. Your verbal wishes have zero legal weight with pension trustees.

Real cost: Trustees don't know your wishes. They follow an outdated form (if you completed one years ago) or use pure discretion. Your family might get nothing or less than you intended. Uncertainty, disputes, delays.

Solution: Written expression of wish forms submitted to your pension provider. Verbal wishes don't count. Letters with your will don't count. Only official expression of wish forms submitted to each pension provider matter.

Mistake 4: "I Updated One Pension, So I'm Done"

What happens: You updated your current workplace pension nomination form. You feel relieved that you've finally sorted it. But you forgot about the two workplace pensions from previous employers and the personal pension you opened 15 years ago and haven't contributed to since.

Real cost: Those forgotten pensions could total £50,000 to £100,000. They're still governed by old nomination forms (or no forms at all). Portion of your pension wealth goes astray.

Solution: Track down all your pensions using the Government's Pension Tracing Service. Make a list. Contact every single provider. Update every single expression of wish form. If you have five pensions, you need five separate forms.

Mistake 5: "My Partner Will Automatically Inherit"

What happens: You've lived with your partner for 18 years. You have children together. You call each other husband and wife. You assume your partner will automatically inherit your pension because you're "common law married." But UK law doesn't recognize common law marriage. Unmarried partners have no automatic rights to pensions.

Real cost: Your partner gets nothing or only a portion (if they can prove financial dependency to trustees). Your £130,000 pension might go to your next of kin (parents, siblings) instead. Your partner faces financial hardship.

Solution: Explicitly nominate your unmarried partner on your expression of wish form. Don't assume. Don't rely on financial dependency arguments. Make it crystal clear by naming them.

Mistake 6: "Trustees Have to Follow My Form"

What happens: You completed an expression of wish form 12 years ago. Your circumstances have completely changed—you've remarried, had more children, your original nominee has died. But you assume the form is legally binding and trustees must follow it. They don't. They have discretion to override outdated forms that no longer reflect appropriate beneficiaries.

Real cost: Uncertainty. Your wishes might be followed, or they might not. Trustees might override your outdated form and distribute differently. Potential disputes. Potential delays. Stress for your family.

Solution: Keep your expression of wish forms current. Update them after every major life event. Align your form with your actual current circumstances. If your form accurately reflects your current situation, trustees are far more likely to follow it.

Mistake 7: "I'll Do It Later"

What happens: You know you need to update your pension nomination forms. You've been meaning to do it for months. Years. You'll get to it next week. Next month. After the holidays. Then you die suddenly. The wrong beneficiaries inherit. Your family is devastated.

Real cost: This is the mistake Michael made (our opening scenario). It cost his partner and children £180,000. It cost them their financial security. The task takes 15 minutes per pension and is free. But people procrastinate because it requires confronting mortality.

Solution: Do it today. Right now. After you finish reading this article, spend one hour: locate your pensions, contact providers, request forms. When the forms arrive, complete them immediately. Don't wait for the "right time." There isn't one.

The real outcome of mistake 7:

After Michael died, Claire faced financial hardship. She'd given up her full-time job three years earlier to care for Michael during an illness. She'd assumed she'd be secure—they owned their home together, and Michael's pension would provide income.

She inherited Michael's 50% share of their £400,000 house. But she couldn't afford the mortgage on her part-time income alone. She had to sell. She moved to a smaller flat. She went back to full-time work at 58, exhausted and grieving.

Meanwhile, Michael's ex-wife Sandra received his £180,000 pension. She used it to buy a holiday home in Spain. Michael's two adult children received nothing from his pension—the pension he'd spent 35 years building specifically to provide for them and Claire.

Michael spent £650 on a solicitor will that perfectly controlled his estate. He never spent 15 minutes updating a free pension form that would have controlled his £180,000 pension.

Don't be Michael. Do it today.

Creating a Comprehensive Estate Plan: Pensions, Wills, and April 2027 Planning

Your pension and your will are two pieces of a complete estate plan. You need both—and with the April 2027 tax changes coming, you need to act now.

What a complete estate plan includes:

Legally valid will that controls your estate assets (house, savings, investments, possessions)
Updated pension nominations for every pension you have (guides trustees on pension distribution)
Life insurance beneficiary forms if you have life insurance policies (similar to pensions, these often sit outside your estate)
Property title planning (whether property is held as joint tenants or tenants in common affects what happens when you die)
Bank account beneficiaries (some banks allow you to designate beneficiaries for accounts)
Tax planning especially considering the April 2027 pension inheritance tax changes

Each piece protects a different part of your wealth. Miss one, and your family loses.

Why WUHLD fits your estate planning strategy:

Creating your will with WUHLD costs £49.99—compare that to £650+ for a solicitor will. It takes 15 minutes online. You complete it while you're in "estate planning mode," thinking about your family's future and protection.

You get four essential documents:

Your complete, legally binding will
A 12-page Testator Guide explaining how to execute your will properly
A Witness Guide to give to your witnesses
A Complete Asset Inventory document to organize your estate

You can preview your entire will free before paying anything. No credit card required. See exactly what you're getting.

WUHLD's will controls your estate assets—the critical foundation of your estate plan. Then you update your pension nominations (free, directly with each provider) to control your pension assets. Together, these two steps provide comprehensive protection.

The smart approach to complete estate planning:

Today: Create your will with WUHLD. It takes 15 minutes and costs £49.99. Don't put this off. While you're thinking about your family's future, complete your will now. Preview your will free—no payment required.

This week: Track down all your pensions using the Government's Pension Tracing Service. Make a list of every provider, policy number, and approximate value. Contact each provider and request expression of wish forms.

This month: Complete every pension nomination form you receive. Name your beneficiaries clearly. Submit the forms. Get written confirmation from each provider that your nominations have been updated. Store the confirmations with your will.

Every year: Set an annual reminder (use your birthday or the anniversary of making your will). Review both your will and your pension nominations. Have circumstances changed? Update both if needed.

After major life events: Update both your will and your pension nominations immediately after marriage, divorce, birth, death, remarriage, or starting to cohabit. Don't wait. These events require immediate updates to both documents.

April 2027 planning checklist:

With pension inheritance tax changes coming in April 2027, now is the time to review your estate plan.

Calculate your total estate value including all pensions. (Add up house value + savings + investments + pensions. Will this exceed £325,000?)
Will you exceed the nil-rate band? If you're passing your home to children and qualify for the residence nil-rate band, your threshold could be £500,000. If your total estate (including pensions from April 2027) exceeds this, you'll face inheritance tax.
Married or in a civil partnership? Spouse exemption means no immediate inheritance tax. You can leave everything to your spouse IHT-free. (But your spouse's estate will face inheritance tax when they die with the combined wealth.)
Single or widowed? The 40% inheritance tax rate will apply to your pensions above the nil-rate band from April 2027. This could create substantial tax bills your beneficiaries must pay.
Consider whether you should access your pension before death. This is a complex decision requiring professional financial advice. Accessing your pension to spend, gift, or reinvest elsewhere could reduce your future inheritance tax liability. But it involves trade-offs around income tax on withdrawals, loss of tax-free pension growth, and your retirement security. Speak to an FCA-regulated financial adviser.
Review your pension beneficiaries strategically. Could splitting your pension between your spouse (IHT-free) and children (taxable) save overall inheritance tax? This is complex—get professional advice.
Update your will to reflect the new pension inheritance tax reality from April 2027. Your executors will be liable for reporting and paying inheritance tax on pensions, so your will should acknowledge this and provide guidance.

The reality check:

Your pension is probably your second-largest asset. The average pension pot for those aged 55-64 is £140,000. For those aged 65-74, it's £145,900.

From April 2027, your pension will be part of your taxable estate. An estimated 10,500 families will face new inheritance tax bills specifically because of these pension changes.

Yet 46% of UK pension holders have never even considered who inherits their pension.

You wouldn't leave your house to chance. Why leave your pension?

Creating your will with WUHLD takes 15 minutes and £49.99. Updating your pension forms takes another 15 minutes per pension and is free. Together, these 30 to 60 minutes could save your family tens of thousands of pounds in misdirected assets and inheritance tax—and years of heartache.

Your Family's Future Depends on Two Documents

Your will and your pension nominations work together to protect everyone you love.

Key takeaways:

Your pension does not follow your will—it sits entirely outside your estate and trustees control it
Expression of wish forms guide trustees but are not legally binding like a will
46% of UK pension holders haven't considered who inherits their pension—hundreds of thousands risk leaving pensions to ex-partners
Life events require immediate updates: divorce, marriage, birth, death, remarriage, or cohabitation
From April 2027, pensions will be included in your estate for inheritance tax—potentially creating tax bills for 10,500 additional families
You need both a comprehensive will (controlling your estate) and updated pension nominations (guiding trustees)

Michael spent £650 on a solicitor will but didn't spend 15 minutes updating a free pension form. His £180,000 pension went to his ex-wife instead of his partner and children. The hardest part? It was completely preventable.

Don't let your family tell this story.

Create your will with WUHLD today for just £49.99. Complete it online in 15 minutes and preview it free before paying anything. While you're in "estate planning mode," track down your pensions using the Government's Pension Tracing Service and update every nomination form this week.

Together, your will and your pension nominations form a comprehensive estate plan that protects the people you love.

For £49.99, you get:

Your complete, legally binding will
A 12-page Testator Guide explaining how to execute your will properly
A Witness Guide to give to your witnesses
A Complete Asset Inventory document

You can preview your entire will free before paying anything—no credit card required.

WUHLD gives you the will. Pension nomination forms (free from your providers) give you the peace of mind. Start your will now—you're 15 minutes away from protecting your family's future.

Preview Your Will Free – No Payment Required

Legal Disclaimer: This article provides general information about UK pension death benefits and wills and does not constitute legal advice. For advice specific to your individual situation, please consult a qualified solicitor. WUHLD's online will service is suitable for straightforward UK estates; complex situations may require professional legal advice.

Financial Advice Disclaimer: Pension death benefits and tax planning are complex. This article provides general guidance on UK rules current as of October 2025. For personalized pension and tax advice, especially regarding the April 2027 inheritance tax changes, please consult a qualified financial adviser regulated by the Financial Conduct Authority (FCA). WUHLD provides will-writing services and does not provide financial or tax advice.

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