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Post-Pandemic Benefits Priorities: Estate Planning in the New World of Work

· 19 min

Executive Summary

The COVID-19 pandemic catalysed a structural shift in employee expectations that persists six years on: 61% of UK workers now prioritise work-life balance over higher pay, and 37% of Britons report having changed their perception of will writing since the pandemic. Yet financial wellbeing programmes remain incomplete. The CIPD Good Work Index 2025 finds 31% of employees report money worries affecting work performance, while only 15% of organisations maintain a formal financial wellbeing policy. The missing dimension is planning for the future -- including estate planning. From 6 April 2027, the inclusion of unused pension funds in Inheritance Tax estate valuations will affect an estimated 38,500 estates, creating an unprecedented link between workplace pension accumulation and employees' estate planning needs. This article examines how benefits strategists can integrate estate planning into post-pandemic benefits frameworks through structured, cost-effective interventions that address engagement, retention, and inclusive design objectives.

1. The Post-Pandemic Recalibration: What Changed and What Endured

The first UK lockdown in March 2020 represented more than a disruption to working patterns. It triggered a fundamental reassessment of what employees expect from their employers -- a reassessment whose consequences are now embedded in employment law, benefits design, and workforce strategy. Six years on, the evidence confirms that this was a structural shift, not a cyclical response.

Legal & General research conducted in October 2021, surveying 2,006 respondents, found that 37% of Britons had changed their perception of will writing since the pandemic.1 The shift was most pronounced among younger demographics: 52% of the 16-24 age group had revised their will within the prior year, and 18% of this cohort cited recovering from COVID illness as a direct motivator. Will writing search volumes reached 11,000 monthly in March 2020, and the number of will writers offering remote services in England and Wales nearly tripled by December 2020.2 While this survey data is now several years old, the attitudes it captured proved durable. The subsequent trajectory of employment legislation and benefits policy confirms that the pandemic-era demand for security-oriented, holistic benefits was not a temporary spike but a lasting reorientation.

The broader workforce data reinforces this interpretation. The Amex Trendex survey found that 61% of UK workers now prioritise work-life balance over higher pay -- a finding consistent with the CIPD Flexible and Hybrid Working Practices 2025 report, which records that 91% of employers offer some form of flexible working arrangement and 80% of employees report a positive quality-of-life impact from flexible working.3 The decline in hybrid working arrangements from 84% of organisations in 2023 to 74% in 2025 reflects optimisation rather than retreat: employers are refining, not abandoning, the post-pandemic model.4

Legislative developments have codified these shifts. The Employment Rights Act 2025, which received Royal Assent on 18 December 2025, introduces day-one flexible working rights and bereavement leave provisions with a statutory minimum entitlement of at least one week, to be taken within a window of at least 56 days (subject to extension by regulations).5 Separately, the Neonatal Care (Leave and Pay) Act 2023 (c. 20), which received Royal Assent on 24 May 2023, came into force on 6 April 2025, providing up to 12 weeks of neonatal care leave as a day-one employment right.6 The first commencement regulations under the Employment Rights Act 2025 were made under SI 2026/3. These provisions confirm that the post-pandemic employment settlement is no longer discretionary or experimental -- it is the statutory baseline. The bereavement leave framework is particularly significant for estate planning: it acknowledges the employer's role in supporting employees through death-related events, yet the effectiveness of that support depends substantially on whether the deceased had undertaken estate planning.

For benefits strategists, the implication is clear. Employee expectations have permanently shifted toward benefits that address long-term security, family wellbeing, and life-stage needs. Transactional benefits -- gym memberships, cycle-to-work schemes, retail discounts -- retain a role but no longer define a competitive proposition. The demand signal points toward benefits that engage with employees' fundamental concerns about their families, their finances, and their futures. Estate planning sits squarely within that demand signal.

2. The Financial Wellbeing Gap: Why "Plan for the Future" Remains Unaddressed

The CIPD defines financial wellbeing as the ability to "make the most of money day-to-day, deal with the unexpected, and plan for the future."7 Current employer provision addresses the first two dimensions with increasing sophistication -- budgeting tools, debt counselling, savings schemes, pension engagement -- while systematically neglecting the third. The scale of this neglect is measurable.

The CIPD Good Work Index 2025, based on a survey of 5,017 UK employees conducted in January and February 2025, found that 31% of employees report money worries negatively affecting their work performance.8 Nineteen per cent lose sleep over financial concerns, 15% experience health problems from financial stress, and 13% report impaired concentration and decision-making at work. The data is stratified by income: nearly two-thirds of higher-skilled and managerial employees can keep up with bills without difficulty, compared to well under half of manual and lower-skilled workers. Financial stress is not evenly distributed; it concentrates among the employees least likely to access independent financial planning.

The REBA Financial Wellbeing Research 2025 paints a still more challenging picture. Only 29% of employees feel hopeful about their financial situation -- a sharp decline from 60% in 2024.9 Forty-nine per cent rate their financial health as good or excellent, while 21% rate it as poor or very poor. Sixty-two per cent of employers acknowledge that financial pressures on working parents and carers have become a critical people risk. The trajectory is worsening despite increased employer attention to financial wellbeing.

The gap between employer intent and employee experience is documented in the CIPD Reward Survey 2026, which surveyed 1,059 reward and HR decision-makers during October and November 2025.10 Seventy-seven per cent of organisations link benefits to at least one objective -- most commonly retaining staff (44%) and improving engagement (37%) -- yet 22% provide benefits without any defined purpose. Only 15% of organisations maintain a formal financial wellbeing policy. Among those with objectives, only 33% report that benefits fully meet their aims, and 15% do not assess impact at all. The organisations with formal financial wellbeing policies demonstrate measurably better outcomes: 76% of employees in such organisations report feeling in control of their finances, and 61% say their pay is sufficient to save for retirement.

The will statistics quantify the specific estate planning gap within this broader financial wellbeing deficit. The Money and Pensions Service reports that 56% of UK adults aged 18 and over do not have a will.11 The figure rises to 75% among those in their thirties and 65% among those in their forties -- the demographics most actively accumulating workplace pension benefits and holding death-in-service cover. Will Aid separately reports that 67% of UK adults either lack a will or hold one that does not reflect current wishes.12 The most common barrier is behavioural: respondents report they simply have not got around to it. This inertia is precisely the kind of barrier that employer-facilitated programmes are designed to overcome.

The REBA research identifies the mechanism through which employer intervention can be effective. Seventy-six per cent of employers cite employees not knowing where to start as the primary barrier to improving financial wellbeing support, while 72% cite a lack of joined-up support and 69% cite inadequate communications.13 Estate planning -- with its defined components (will, nominations, power of attorney) and clear sequencing -- offers a structured response to the "not knowing where to start" problem. Unlike broader financial wellbeing, which can feel diffuse and overwhelming, estate planning presents a finite set of actions that employees can complete and then revisit at significant life events.

3. April 2027: The Regulatory Catalyst

The financial wellbeing gap outlined above has existed for years. What transforms estate planning from a desirable addition to an urgent strategic priority is the inclusion of unused pension funds and death benefits within Inheritance Tax estate valuations from 6 April 2027.14

3.1 Scope and Impact

The government's policy paper confirms that most unused pension funds and death benefits will fall within the deceased's estate for IHT purposes. Personal representatives -- not pension scheme administrators -- will be liable for reporting and paying IHT on pension elements. The consultation response published in October 2025 confirmed the operational framework: personal representatives may direct scheme administrators to withhold up to 50% of benefits for up to 15 months to cover IHT liability.15

The estimated impact is substantial. Of approximately 213,000 estates with inheritable pension wealth in 2027-28, 10,500 will newly face an IHT liability and 38,500 will pay increased IHT, with an average additional liability of approximately GBP 34,000 per affected estate.16 The Exchequer impact, as set out in Table 4.2 of Budget 2025 and certified by the Office for Budget Responsibility, is projected at GBP 710 million in 2027-28, rising to GBP 1,665 million by 2030-31.17

Several exclusions are relevant to benefits strategy. Death-in-service benefits payable from registered pension schemes remain outside the IHT charge. Dependants' scheme pensions from defined benefit and collective money purchase arrangements are also excluded. Spousal and civil partner exemptions are preserved.18 The IHT exposure therefore concentrates on defined contribution pension wealth -- precisely the pension type most commonly provided through workplace auto-enrolment.

3.2 Implications for Benefits Strategy

For employers who facilitate workplace pension saving through auto-enrolment and encourage additional voluntary contributions, the April 2027 change creates a communication responsibility. Employees whose pension accumulation has been supported by employer matching, salary sacrifice arrangements, and workplace nudges may not understand that those accumulated funds now carry IHT consequences for their estates.

The coordination challenge is acute. Expression of wish forms -- the mechanism through which employees nominate death benefit recipients -- operate independently of wills. Where an employee nominates an unmarried partner on an expression of wish form but dies intestate, the pension assets attract IHT (assuming the estate exceeds the nil-rate band) without the protection of the spousal exemption, and the partner receives nothing from the non-pension estate under intestacy. Will writing is the tool through which employees align testamentary intentions with pension nominations, reducing the risk of conflicting provisions and unintended tax consequences.

3.3 The April 2027 Convergence

The pension IHT changes do not arrive in isolation. Mandatory payrolling of benefits in kind also takes effect from 6 April 2027, replacing P11D reporting for most benefits.19 Employer-funded will-writing services, financial education programmes, and other estate planning support delivered as benefits in kind will need to be reported through Full Payment Submission in real time. HMRC has confirmed that no penalties will apply for good-faith errors in the first year of mandatory payrolling. P11Ds will be retained only for loans and accommodation benefits on a temporary basis. For benefits teams, the convergence of these two April 2027 changes -- pension IHT and mandatory payrolling -- creates both a compliance challenge and an opportunity to review the entire benefits-estate planning interface.

The FCA's targeted support regime, effective from 6 April 2026 under PS25/22, provides additional context.20 The regime allows firms to make limited pension and investment recommendations to groups of consumers with common characteristics without requiring full individualised suitability assessments. The FCA estimates that 18 million people could receive additional help with pensions and investments over ten years, addressing the advice gap affecting approximately 23 million consumers. Estate planning awareness -- including will preparation, nomination reviews, and power of attorney -- falls within guidance rather than regulated advice, meaning employers can facilitate these activities without requiring FCA authorisation. Individualised estate planning recommendations, by contrast, constitute regulated advice.

4. Programme Design: Estate Planning in Benefits Strategy

Translating the strategic case into operational reality requires identifying specific interventions, their delivery models, and their compliance characteristics. Benefits strategists can draw on five principal components, each calibrated to the post-pandemic benefits infrastructure.

4.1 Death Benefit Nomination Review Campaigns

The lowest-barrier entry point for estate planning integration is a structured nomination review campaign. Employers already administer expression of wish forms for workplace pension schemes; the intervention involves prompting employees to review these nominations in light of the April 2027 changes, ensuring alignment with testamentary intentions. The cost to employers is negligible -- the campaign uses existing pension administration infrastructure and internal communications channels. The employee benefit is substantial: updated nominations reduce the risk of conflicting provisions between pension death benefits and wills, particularly for employees with non-traditional family structures. A nomination review campaign can be timed to coincide with the annual benefits enrolment window, linking estate planning prompts to the decisions employees are already making about pension contributions and death-in-service cover.

4.2 Will-Writing Service Partnerships

Digital will-writing platforms, delivered through benefits platforms or employer-negotiated group arrangements, provide the most scalable mechanism for addressing the 56% will gap. The post-pandemic normalisation of digital service delivery makes this a natural extension of existing benefits provision. Indicative costs based on current market offerings range from GBP 30-90 per employee for digital platforms to GBP 150-300 for solicitor-reviewed services, though pricing varies by provider, scope, and volume.21

The tax treatment requires careful navigation. Employer-funded will writing constitutes a taxable benefit in kind. The welfare counselling exemption under the Income Tax (Benefits in Kind) (Exemption for Welfare Counselling) Regulations 2000 (SI 2000/2080, as amended by SI 2020/291), made pursuant to ITEPA 2003, s 210, explicitly excludes "advice on finance (other than advice on debt problems)" and "legal advice" from the tax-free benefit.22 Will writing, as the preparation of a legally binding testamentary document, falls squarely within this exclusion. Benefits managers must ensure that will writing delivered through or alongside Employee Assistance Programmes is not inadvertently claimed under the welfare counselling exemption, as this risks jeopardising the exemption for the entire EAP package. The exemption provides no basis for apportionment between exempt and non-exempt services within a bundled EAP offering.

The trivial benefits exemption under ITEPA 2003, s 323A may apply to basic digital will-writing tools priced below GBP 50, provided four cumulative conditions are satisfied: the benefit is not cash or a cash voucher, the cost does not exceed GBP 50, the employee is not contractually entitled to it, and it is not provided in recognition of particular services.23 Benefits delivered through salary sacrifice automatically fail the third condition.

4.3 Financial Education Sessions

Financial education covering the interaction between workplace benefits and estate planning falls within the guidance boundary rather than constituting regulated advice. Sessions can address how pension death benefit nominations interact with wills, the implications of the April 2027 IHT changes for pension accumulation, and the importance of power of attorney alongside group income protection provision. Delivery through webinars and benefits platform content modules is consistent with post-pandemic communication norms and supports employees who work remotely or on hybrid schedules.24

4.4 Power of Attorney Awareness

Lasting power of attorney provision connects naturally to group income protection benefit. Employees who become incapacitated without an LPA in place create administrative complexity for employers, families, and the Court of Protection. Awareness campaigns can be integrated into existing wellbeing communications at minimal cost, and the topic complements broader estate planning messaging by addressing incapacity planning alongside death planning.

4.5 Integration with Existing Platforms

Benefits technology platforms increasingly provide a single, integrated view of benefits, wellbeing resources, and support.25 Estate planning components -- nomination review prompts, will-writing access, financial education modules -- can be embedded within existing platforms rather than delivered as standalone initiatives. This integration approach addresses the REBA finding that 72% of employers identify lack of joined-up support as a barrier to financial wellbeing improvement. The CIPD Health and Wellbeing at Work 2025 survey reports that 57% of organisations now maintain a standalone wellbeing strategy, up 13 percentage points since 2020, and that average sickness absence has reached 9.4 days per employee per year -- the highest level in over 15 years.26 Organisations investing in wellbeing report improved engagement (39%), reduced absence (39%), and enhanced performance (38%). Estate planning integration within established wellbeing platforms positions the intervention within a strategic framework that employers are already prioritising.

5. Inclusive Design: Addressing Diverse Workforce Needs

The post-pandemic benefits landscape is characterised by personalisation and life-stage responsiveness. Estate planning needs vary significantly across the workforce, and inclusive programme design ensures that interventions address the employees who need them most -- not merely those who are most likely to engage voluntarily.

5.1 Intestacy and Non-Traditional Family Structures

Under the intestacy rules set out in the Administration of Estates Act 1925, s 46, unmarried cohabiting partners receive nothing from the deceased's estate regardless of the duration of the relationship, shared children, or shared property.27 "Common law marriage" has no legal recognition in England and Wales. Cohabitants may qualify as dependants for claims under the Inheritance (Provision for Family and Dependants) Act 1975 but must bring a court application -- an uncertain and costly process.

For benefits strategists, this statutory position means that employees in cohabiting relationships, same-sex partnerships without civil partnership or marriage, and blended family structures face materially worse outcomes than married employees if they die without a will. The intestacy statutory legacy of GBP 322,000 passes to the surviving spouse; where there is no spouse, the estate passes to children, then parents, then siblings -- but never to an unmarried partner.28

5.2 Income-Stratified Vulnerability

Lower-paid employees face compounded disadvantage. The CIPD Good Work Index 2025 records that only 35% of those earning under GBP 20,000 can keep up with bills without difficulty.29 These employees are disproportionately reliant on employer-provided death-in-service benefits as their sole life cover and least likely to access independent estate planning. While death-in-service benefits from registered pension schemes remain excluded from IHT after April 2027, the coordination between these benefits and intestacy rules is critical: an employee without a will whose death-in-service benefit is paid into an estate governed by intestacy may leave a cohabiting partner with no legal entitlement to any of the funds.

5.3 Age and Life-Stage Considerations

Estate planning needs differ substantially by age cohort. Employees in their twenties and thirties -- 75% of whom lack a will -- may be acquiring first-time dependant responsibilities through partnership and parenthood. Employees approaching retirement face the most direct exposure to the April 2027 pension IHT changes, with accumulated defined contribution pension wealth now contributing to their IHT-liable estate. A one-size-fits-all communication approach fails both cohorts. Targeted messaging at key benefit touchpoints -- pension enrolment, death-in-service nomination, parental leave, pre-retirement planning -- aligns estate planning prompts with the life events that make them most relevant.

5.4 DEI Alignment

An inclusive estate planning programme supports diversity, equity, and inclusion objectives in measurable terms. Intestacy rules that provide nothing for unmarried partners disproportionately affect LGBTQ+ employees who may not have formalised their relationships through marriage or civil partnership, employees from cultural backgrounds where cohabitation without marriage is normative, and employees with complex international family connections. The CIPD Health and Wellbeing at Work 2025 survey records that 67% of organisations provide bereavement support, creating an existing touchpoint through which estate planning awareness can be introduced as a complement to bereavement policy.30 The Employment Rights Act 2025 bereavement leave provisions further reinforce this connection: employers already supporting bereaved employees have a natural basis for extending that support to include estate planning awareness that reduces the administrative and financial complexity bereavement creates.

Conclusion

Three forces converge to make estate planning integration both timely and strategically necessary for benefits professionals. The post-pandemic recalibration of employee expectations -- evidenced by the shift toward life-stage benefits, the legislative codification of flexible working and bereavement leave, and the sustained demand for holistic wellbeing support -- establishes the demand context. The financial wellbeing gap -- with 56% of adults lacking a will, only 15% of organisations maintaining a formal financial wellbeing policy, and 76% of employers citing "not knowing where to start" as the primary barrier -- identifies the specific deficit that estate planning addresses. The April 2027 inclusion of pension death benefits in IHT estate valuations creates the regulatory catalyst that connects workplace pension accumulation to employees' testamentary planning.

The cost to employers is modest. Death benefit nomination review campaigns are cost-neutral. Digital will-writing partnerships range from GBP 30-90 per employee. Financial education sessions and power of attorney awareness integrate into existing communications infrastructure. Against these costs, the CIPD Reward Survey 2026 records that 44% of organisations identify retention as their primary benefits objective and 37% target engagement -- yet only 33% report that benefits fully meet their aims.31 Estate planning integration, with its clear connection to employee security, family welfare, and financial confidence, represents a concrete opportunity to close that effectiveness gap.

Estate planning is not an addition to an already crowded benefits menu. It is the logical completion of the post-pandemic shift from transactional benefits toward life-stage benefits that address employees' fundamental concerns about security, family, and legacy -- concerns that the pandemic brought into sharper focus and that the April 2027 regulatory changes make operationally urgent.

CPD Declaration

Estimated Reading Time: 20 minutes Technical Level: Advanced Practice Areas: Employee Benefits Strategy, Financial Wellbeing, Pension Administration, Reward Management

Learning Objectives

Upon completing this article, practitioners will be able to:

  1. Analyse the connection between the post-pandemic shift in employee expectations and the strategic case for integrating estate planning into benefits frameworks, distinguishing structural from cyclical workforce changes
  2. Evaluate the implications of the April 2027 pension death benefit IHT changes for employer communication strategy and death benefit nomination coordination
  3. Distinguish between estate planning interventions that fall within the welfare counselling exemption under SI 2000/2080 (as amended by SI 2020/291), made pursuant to ITEPA 2003, s 210, and those that constitute taxable benefits in kind
  4. Apply inclusive design principles to estate planning programme development, identifying how intestacy rules under the Administration of Estates Act 1925, s 46 create differential outcomes for employees with non-traditional family structures

Competency Mapping

  • CIPD Associate Level: Core Behaviours -- Ethical Practice (supporting employee financial wellbeing through evidence-based benefits design)
  • CIPD Advanced Level: Reward Management -- designing and evaluating benefits packages that respond to evolving workforce needs, legislative change, and DEI objectives

Reflective Questions

  1. How would the April 2027 pension death benefit IHT changes affect the way pension nomination reviews are communicated within existing benefits enrolment processes?
  2. What proportion of employees within the organisation are likely to be in family structures disadvantaged by intestacy rules, and how might estate planning support be targeted to reach these groups?
  3. How does the organisation's current financial wellbeing provision address the CIPD definition's third dimension -- "plan for the future" -- and what low-cost interventions could extend existing programmes into estate planning awareness?

Professional Disclaimer

The information presented reflects the regulatory and legislative position as of 2026-02-26. Regulations, tax rules, and professional guidance are subject to change. Readers should independently verify all information before acting and seek advice from appropriately qualified solicitors, financial advisors, or other professionals for their specific circumstances.

Neither WUHLD nor the author accepts liability for any actions taken or decisions made based on the content of this article. Professional readers are reminded of their own regulatory obligations and duty of care to their clients.

Footnotes

Footnotes

  1. Legal & General -- COVID-19 Impact on Will Writing Attitudes (October 2021, survey of 2,006 respondents), reported via Today's Wills and Probate. https://todayswillsandprobate.co.uk/37-of-brits-think-differently-about-wills-since-the-pandemic/; The Gazette -- Will enquiries increased by 75%. https://www.thegazette.co.uk/wills-and-probate/content/103539 ↩

  2. Capacity Vault survey (December 2020), reported via Today's Wills and Probate. https://todayswillsandprobate.co.uk/37-of-brits-think-differently-about-wills-since-the-pandemic/ ↩

  3. CIPD -- Flexible and Hybrid Working Practices 2025 (July 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8909-flexible-working-report-web.pdf; Amex Trendex UK survey data. https://www.americanexpress.com/en-gb/business/trends-and-insights/ ↩

  4. CIPD -- Flexible and Hybrid Working Practices 2025 (July 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8909-flexible-working-report-web.pdf ↩

  5. Employment Rights Act 2025 (c. 36). https://www.legislation.gov.uk/ukpga/2025/36/contents; UK Parliament -- Employment Rights Bill completes passage. https://www.parliament.uk/business/news/2025/oct-2025/employment-rights-bill-lords-consideration-of-commons-amendments/ ↩

  6. Neonatal Care (Leave and Pay) Act 2023 (c. 20). https://www.legislation.gov.uk/ukpga/2023/20; The Neonatal Care (Leave and Pay) Act 2023 (Commencement No. 2) Regulations 2025 (SI 2025/41). https://www.legislation.gov.uk/uksi/2025/41/made ↩

  7. CIPD -- Why should employers take action on employee financial wellbeing? https://www.cipd.org/uk/views-and-insights/thought-leadership/insight/action-employee-financial-wellbeing/ ↩

  8. CIPD -- Good Work Index 2025 (5,017 employees, January-February 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8868-good-work-index-2025-report-web1.pdf ↩

  9. REBA -- Financial Wellbeing Research 2025. https://reba.global/resource-report/financial-wellbeing-research-2025.html; REBA -- Financial wellbeing in 2025: A snapshot. https://reba.global/resource/financial-wellbeing-in-2025.html ↩

  10. CIPD -- Reward Survey: Focus on Employee Benefits (February 2026, 1,059 respondents). https://www.cipd.org/uk/knowledge/reports/reward-survey-employee-benefits/; People Management -- One in five employers set no objectives for staff benefits. https://www.peoplemanagement.co.uk/article/1949404/one-five-employers-set-no-objectives-staff-benefits-cipd-research-finds ↩

  11. Money and Pensions Service -- Over half of UK adults don't have a will (January 2025, based on 2021 Adult Financial Wellbeing Survey, 10,306 adults). https://maps.org.uk/en/media-centre/press-releases/2025/over-half-of-uk-adults-dont-have-a-will ↩

  12. Will Aid survey (2,000+ respondents). https://www.willaid.org.uk/news/two-thirds-uk-adults-without-up-to-date-will ↩

  13. REBA -- Financial Wellbeing Research 2025. https://reba.global/resource-report/financial-wellbeing-research-2025.html ↩

  14. GOV.UK -- Inheritance Tax: Unused Pension Funds and Death Benefits (October 2024, updated October 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩

  15. GOV.UK -- IHT on Pensions: Liability, Reporting and Payment -- Summary of Responses (October 2025). 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 ↩

  16. GOV.UK -- Inheritance Tax: Unused Pension Funds and Death Benefits (October 2024, updated October 2025). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩

  17. GOV.UK -- Inheritance Tax: Unused Pension Funds and Death Benefits, Table 4.2 of Budget 2025 (certified by the Office for Budget Responsibility). https://www.gov.uk/government/publications/inheritance-tax-unused-pension-funds-and-death-benefits/inheritance-tax-unused-pension-funds-and-death-benefits ↩

  18. GOV.UK -- IHT on Pensions: Liability, Reporting and Payment -- Summary of Responses (October 2025). 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 ↩

  19. GOV.UK -- Technical Note: Mandating the Reporting of Benefits in Kind (April 2025). https://www.gov.uk/government/publications/reporting-and-paying-income-tax-and-class-1a-national-insurance-contributions-on-benefits-in-kind-in-real-time-an-update/technical-note-mandating-the-reporting-of-benefits-in-kind-and-expenses-through-payroll-software-an-update; GOV.UK -- Mandatory Payrolling Interim Guidance. https://www.gov.uk/guidance/draft-guidance-and-legislation-to-aid-preparation-for-reporting-benefits-in-kind-in-real-time/reporting-requirements ↩

  20. FCA -- PS25/22: Supporting Consumers' Pensions and Investment Decisions (December 2025). https://www.fca.org.uk/publications/policy-statements/ps25-22-consumer-pensions-investment-decisions-rules-targeted-support; GOV.UK -- Targeted Support Consultation Response. https://www.gov.uk/government/publications/targeted-support/targeted-support-consultation-response ↩

  21. My Benefits World -- Will Writing Voluntary Benefit (2025). https://www.mybenefitsworld.co.uk/voluntary-employee-benefits/will-writing/ ↩

  22. ITEPA 2003, s 210. https://www.legislation.gov.uk/ukpga/2003/1/section/210; SI 2000/2080 (as amended by SI 2020/291). https://www.legislation.gov.uk/uksi/2020/291/made; HMRC Employment Income Manual EIM21845. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21845 ↩

  23. ITEPA 2003, s 323A. https://www.legislation.gov.uk/ukpga/2003/1/section/323A; HMRC Employment Income Manual EIM21864. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim21864 ↩

  24. FCA -- PS25/22: Supporting Consumers' Pensions and Investment Decisions (December 2025). https://www.fca.org.uk/publications/policy-statements/ps25-22-consumer-pensions-investment-decisions-rules-targeted-support ↩

  25. Verlingue -- Employee Benefits Trends for 2026. https://www.verlingue.co.uk/news/employee-benefits-2026-trends/; Howden -- Benefits 2026: Key Trends. https://www.howdengroup.com/uk-en/employee-benefits/benefits-2026-key-trends-uk ↩

  26. CIPD -- Health and Wellbeing at Work 2025 (September 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8920-Health-and-wellbeing-report-2025-/; Simplyhealth -- Health and Wellbeing at Work Report 2025. https://www.simplyhealth.co.uk/businesses/insights/health-wellbeing/cipd-report-25 ↩

  27. Administration of Estates Act 1925, s 46. https://www.legislation.gov.uk/ukpga/Geo5/15-16/23/section/46; Inheritance (Provision for Family and Dependants) Act 1975. https://www.legislation.gov.uk/ukpga/1975/63 ↩

  28. The Administration of Estates Act 1925 (Fixed Net Sum) Order 2023 (SI 2023/758). https://www.legislation.gov.uk/uksi/2023/758/made ↩

  29. CIPD -- Good Work Index 2025 (5,017 employees, January-February 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8868-good-work-index-2025-report-web1.pdf ↩

  30. CIPD -- Health and Wellbeing at Work 2025 (September 2025). https://www.cipd.org/globalassets/media/knowledge/knowledge-hub/reports/2025-pdfs/8920-Health-and-wellbeing-report-2025-/; Simplyhealth -- Health and Wellbeing at Work Report 2025. https://www.simplyhealth.co.uk/businesses/insights/health-wellbeing/cipd-report-25 ↩

  31. CIPD -- Reward Survey: Focus on Employee Benefits (February 2026). https://www.cipd.org/uk/knowledge/reports/reward-survey-employee-benefits/ ↩

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