Worldwide: Retirement, Superannuation & Pensions

HMRC has released new technical guidance on inheritance tax changes affecting pension benefits, including information-sharing protocols between personal representatives and pension scheme administrators. The guidance provides draft templates for withholding and payment notices, clarifies response deadlines, and outlines HMRC's implementation timeline through spring 2027.

High-value pensions often represent one of the most significant assets in a marriage, yet they can be overlooked during divorce proceedings. Understanding how pension wealth is valued, divided, and treated in financial settlements is essential for high-net-worth individuals, business owners, and senior executives to ensure fair outcomes and protect long-term financial security.

The UK pensions landscape is undergoing significant transformation as the Pensions Regulator launches new guidance on the Pension Schemes Act 2026 while pushing DC schemes toward higher compliance standards. With major developments including revised dashboards reporting deadlines, innovative DB endgame solutions, and a landmark High Court ruling on scheme rectification, trustees and advisers face critical decisions about their schemes' futures. Will your pension scheme meet the new legislative standards, or