Administration of pension rights on death

Produced by a Tolley Trusts and Inheritance Tax expert

Trusts and Inheritance Tax

Guidance

Fact finding

When a person dies, the termination and possible transfer of the deceased’s pension rights should be dealt with in the course of administering the estate. Personal representatives can find out about the deceased’s pension entitlements as part of the information gathering process outlined in the Obtaining the grant of representation guidance note.

If the deceased was in receipt of a pension, the provider must be informed of the death to stop payment, and to obtain details of any outstanding amounts due to or from the estate. Dependants or other beneficiaries may be entitled to continuing benefits. If the deceased had not started to receive a pension but was a member of an occupational scheme or personal pension, death benefits in the form of a lump sum or dependant’s pension will probably be payable.

Pensions in payment can be identified from the deceased’s bank accounts. His personal papers may include pension statements, contracts, payslips, and P60s. Close family

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