United Kingdom: Employee Benefits & Compensation

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Employment law and labour law articles and thought leadership, podcasts, videos and webinars from expert sources across the legal world. Explore articles covering topics such as Discrimination, Employee Benefits and Compensation, Health and Safety, Unfair/Wrongful Dismissal, Whistleblowing, Employment Rights, Outsourcing and Redundancy.
Article
New Inheritance Tax Rules For Pension Death Benefits: What Trustees Need To Know About Information-Sharing
The UK government has introduced sweeping reforms to inheritance tax treatment of pension death benefits, fundamentally changing how registered pension schemes interact with estates from April 2027. New draft regulations establish comprehensive information-sharing requirements between schemes, personal representatives, and HMRC, creating tight deadlines and complex coordination challenges that trustees must prepare for now.
United Kingdom Tax
MB
Mayer Brown
Article
Pensions And Inheritance Tax—preparing For 2027
Starting April 6, 2027, the UK will fundamentally transform how pension scheme death benefits are treated for inheritance tax purposes, bringing unused pension funds and death benefit lump sums largely within the scope of IHT. This major policy shift introduces the concept of "Notional Pension Property" and will significantly impact scheme administration, member communications, and estate planning decisions.
United Kingdom Employment
AO
A&O Shearman
Article
Pensions Weekly Update – 13 May 2026
This weekly update examines the newly enacted Pension Schemes Act 2026 and The Pensions Regulator's latest annual funding statement, which reveals that approximately 90% of defined benefit schemes are now in surplus on a technical provisions basis. The summary also covers emerging evidence on DC consolidation economies of scale, TPR's five-year corporate strategy consultation, and new HMRC guidance on inheritance tax treatment of unused pension pots.
United Kingdom Employment
SP
Squire Patton Boggs LLP
Article
UK Pensions: What’s New This Week? May 5, 2026
The UK pensions landscape is undergoing significant transformation with the Pension Schemes Act 2026 receiving Royal Assent, introducing sweeping changes from DB surplus payments to DC consolidation frameworks. New legislation also targets salary sacrifice arrangements exceeding £2,000 annually, while TPR unveils expectations for multi-employer CDC schemes and dashboards guidance addresses operational challenges.
United Kingdom Employment
AO
A&O Shearman
Article
Finance Act 2026: Inheritance Tax Treatment Of Pension Death Benefits
The Finance Act 2026 introduces fundamental changes to how inheritance tax applies to pension death benefits from April 2027, shifting most lump sum payments into deceased members' estates while creating new reporting obligations for personal representatives and scheme trustees. Understanding these changes is critical for pension trustees who must now prepare their administration processes, governance frameworks, and member communications to comply with the new regime.
United Kingdom Tax
MB
Mayer Brown
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