Steve Hunt ACII TEP
Short videos that answer the questions families actually ask about UK inheritance tax: what the rules say, what things cost, and how the pieces fit together. The big one right now is the April 2027 change that brings unused pension funds into inheritance tax for the first time.
Every video on this site comes with its key facts, the legislation it relies on, the questions it answers, and a full transcript, so you can read it as well as watch it.
From 6 April 2027, most unused pension funds and pension death benefits count as part of your estate for inheritance tax, and can be taxed at 40% on death. Pensions left to a spouse or civil partner stay exempt. Unmarried partners are not covered.
Video, key facts and full transcript · 10 min 47 sec
A nominees' annuity is a joint life annuity where the second life is a child, grandchild or anyone else you nominate, rather than a spouse or civil partner. It is bought by the pension member, in the member's lifetime, together with the member's own lifetime annuity. When the member dies, the income carries on to the nominee for the rest of their life.
Video, key facts and full transcript · 15 min 19 sec
The series playlist on YouTube · Steve's LinkedIn articles
Everything on this site is education only. It is not advice, not a personal recommendation, and not an invitation to do business. Tax rules change, and nothing here takes account of your circumstances.