Skip to content
Free guide · pensions and what your family must find

Pension expression of wishes.

A pension is not just a balance. It is a scheme, a nomination, a contact, and a route.

Who receives it is usually decided not by your will but by a form held with the pension provider — and that form is the thing most often out of date.

I

What an expression of wishes is

An expression of wishes — sometimes called a nomination or death-benefit nomination — is the form you give your pension scheme to say who you'd like to receive the pension if you die.

Most pensions sit outside your estate, so they pass under the scheme's rules, guided by that form, rather than under your will. The trustees keep final discretion, but a clear, current nomination is what they work from.

Your will may name who inherits. Your pension usually doesn't read it.

This is information, not financial or tax advice. It helps you record what exists and keep it findable — decisions about who to nominate, pension structure, or tax belong with a qualified financial adviser.

II

Why it matters now

From 6 April 2027, most unused pension funds are brought into the estate for inheritance tax under the Finance Act 2026. The nomination still controls who receives the pension — but who receives it, and how things are structured, now also affects the tax position. That makes keeping the record current more important, not less.

Most estates will still have no inheritance tax to pay. But if a pension may now form part of yours, the record around it — the scheme, the nomination, the contact — is exactly what an executor and your family will need to find.

III

What to record, per pension

Six things to capture for each pension you hold. Not the money — the route to it: the scheme, the nomination, and how someone reaches it.

Scheme and type

The scheme's name and what kind it is — workplace defined-benefit or defined-contribution, a personal pension, a SIPP or SSAS. Each behaves differently on death.

Provider and contact

Who administers it and how to reach them — the provider name, a phone number or portal, and your adviser if one manages it.

Your member or policy number

The reference the scheme needs to find your record quickly. Masked in your own notes; the full number stays with the scheme.

Is a nomination on file?

Whether you've completed an expression of wishes (sometimes called a nomination or 'death benefit nomination') — and the date you last did. An old or missing one is the most common failure.

Who you've named

The people or trust you've nominated to receive the death benefit. This is what the scheme works from — not your will.

Where the confirmation is kept

Where the completed form or the scheme's confirmation lives, so someone can prove the nomination exists when it matters.

IV

When to revisit it

An old nomination is the most common pension mistake — naming someone you've since divorced, or a beneficiary who has died. Revisit it whenever life moves.

After a marriage, divorce or separation
After a birth or a new dependant
If a named beneficiary dies
When you change job or join a new scheme
After transferring or consolidating pensions
Otherwise, every year or two
V

How Valoren helps

Valoren keeps the pension layer of your records in one place — each scheme, whether a nomination is on file and when it was last updated, the provider contact, and where the confirmation lives. So the question "is my pension going to the right person, and can my family find it?" has an answer that stays current.

A pension nobody can trace is a pension your family may never receive.

Free blank template

Every pension provider has its own nomination form — but the information they need is the same. This blank template sets out the standard fields: beneficiary names, relationships, percentages, and contact details. Complete it before approaching your provider; the provider's own form becomes the final submission.

G-12 · Free Download · Edition 2026
Pension Expression of Wishes
Blank nomination template covering all standard fields. For reference before completing your provider's own form. England and Wales, with April 2027 IHT context.
Download PDF — Free
No account · No card · A4
FAQ

Questions, answered plainly.

No — pension scheme trustees retain discretion over who receives a death benefit. But a clear, current expression of wishes is the single most important thing they consider, and it's usually followed. An out-of-date one (naming an ex-spouse, say) is where things go wrong.
Usually not. Most pensions sit outside your estate and pass under the scheme's rules, guided by your nomination — not your will. That's why a will alone can leave a pension going to the wrong person.
From 6 April 2027, most unused pension funds are brought into the estate for inheritance tax under the Finance Act 2026. The nomination still controls who receives the pension — but who and how it's structured now also affects the tax position, which makes keeping records current more important, not less. Model your position with the IHT calculator and take tax questions to a qualified adviser.
Through the pension provider — most have an online form or a downloadable nomination form. It takes minutes. Valoren helps you track which schemes have a current nomination; the form itself is completed with the provider.
No — Valoren helps you record what exists and keep it findable. The schemes, the nominations, the contacts. Decisions about who to nominate, pension structure, or tax belong with a qualified financial adviser.

A pension is a scheme, a nomination, a contact, and a route — keep all four findable.

Record each pension once, keep the nomination current, and your family can follow the route when they have to.

Not ready today?

This page will still be here.

Leave an email and we'll send you a link back.

Send this to Valoren. It reaches a real person.

It reaches a real person · Privacy
Plate R · Related

If this was useful, you might also need —

Part of a working library79form walkthroughs90+free guidesevery calculator & checker

We use first-party analytics only — no advertising or tracking third parties — to see which pages actually help people. You can keep that off. Anonymous error reports go to our error-monitoring processor so we can fix what breaks. Privacy