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PENSIONS · EXPRESSION OF WISH

Who gets your pension when you die?

For many working households the pension is the largest sum they'll ever have — and for most UK pensions, your will does not decide who receives it. A form most people signed once — the expression of wish — guides the decision instead.

Checking yours takes about an hour.

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§1The fact this page exists to plant

Most pension savings sit outside your will's reach.

Most pension savings sit outside your estate — held under the scheme's own trust or contract rules — so your will has no authority over them. What directs the money instead is the nomination — also called an expression of wish or death-benefit nomination — held in the scheme's records, not your filing cabinet. You can rewrite your will a dozen times; if the nomination on file still names someone else, the scheme is looking at that.

The will is the document everyone updates. The nomination is the document everyone forgets — and for the pension, the nomination is the one that counts.

§2What an expression of wish actually is

A steer, not an instruction.

In most modern schemes the nomination is formally an expression of wish: the trustees must consider it, but the final decision is theirs. That discretion is usually exercised sensibly — a plainly stale form, weighed against your real circumstances, is often looked past. But usually is doing real work in that sentence, and nobody — you, your family, your executor — can instruct them.

Do not assume either result without the scheme's decision. What you can do is make sure the trustees are never deciding against a stale piece of paper.

Pot pensions

Defined contribution schemes, personal pensions, SIPPs. There is an actual fund — the nomination carries the most weight and the most money.

Salary-type pensions

Defined benefit schemes. There's no pot to hand over — survivor income is set by the scheme's rules, but a nomination usually guides any lump sum.

State Pension

Normally stops at death — nothing to nominate. A surviving spouse or civil partner's own entitlement can sometimes be affected by the other's National Insurance record.

§3The divorce trap

Divorce changes your will. It doesn't reliably change this.

A divorce that changes what your will does cannot be assumed to change what your nomination does. The law treats a former spouse as having died for the purposes of gifts in your will — but a pension nomination is not part of your will. It lives under the scheme's own rules, where a form signed in a different decade can sit there naming a different life.

The same applies in reverse whenever life changes shape:

marriage, a new partner, a birth, a death among your nominated people, a new job, a pension transfer — each one is a re-check trigger, and a transfer can create a fresh arrangement where nominations may not follow the money.

§4Fix it in an hour

The three-step audit.

Step 1
Find every pension

Old paperwork, dormant email folders, and — for the employer whose provider you can't name — the government's free Pension Tracing Service, which can help you find contact details for an old scheme. It will not tell you whether you have a pension there, or what it's worth.

Step 2
Ask each provider one question

Who is currently nominated, and when was that recorded? Three piles: current (tick, done) · stale (replace via the provider's form or portal, keep the confirmation) · missing (the trustees would be deciding with no steer from you at all — the pile that causes the most delay and distress).

Step 3
Make it findable

Your people should know one sentence: the pensions are listed, and the nominations are current as of the date shown. This is exactly what the household dossier holds.

§5The tax weather: 6 April 2027

One dated fact belongs in your planning.

The tax treatment of pension death benefits is changing — one dated fact belongs in your planning. Historically, pot pensions usually sat outside the estate for inheritance-tax purposes. Under reforms legislated for in Finance Act 2026, most unused pension funds and pension death benefits are due to be brought within the value of the estate for IHT from 6 April 2027.

What it means for any household depends on circumstances and the final shape of the rules — check GOV.UK or a regulated adviser, especially if pension savings are large relative to the estate. What the change does not alter: the nomination still guides the scheme, the trustees still decide, a stale form is still a stale form.

§6The crossover nobody owns

Death-in-service: a second sum, the same forgotten form.

If you're employed, there may be a second sum riding on the same forgotten form. Many employers provide a death-in-service benefit — often calculated as a multiple of salary — routed through the same discretionary arrangement and its own nomination. Same audit, same hour.

Death in service, in full
FAQCommon questions

Frequently asked

No, in most cases — most pension death benefits are held under the scheme's own trust or contract rules, outside your estate.

Your will governs the estate; the pension nomination (expression of wish) guides the scheme instead.
Usually no — in most modern schemes, trustees must consider your nomination but the final decision is theirs.

A current, accurate form is your strongest steer, even though it isn't a binding instruction.
It cannot be assumed either way. Gifts to a former spouse in your will are treated differently from a pension nomination, which lives under the scheme's own rules.

Update the form directly rather than relying on the divorce having done it for you.
The trustees decide from your circumstances at death, guided by nothing you've told them.

It's usually slower, harder on your family, and steered by no expressed wish of yours at all.
Start with old paperwork and dormant email folders.

For gaps, the government's free Pension Tracing Service can help you find contact details for an old scheme from an employer or provider name — it will not tell you whether you have a pension there or what it's worth.
Historically, most pension funds sat outside the estate for inheritance tax purposes.

From 6 April 2027, under reforms legislated for in Finance Act 2026, most unused pension funds and pension death benefits are due to be brought within the value of the estate for IHT — check the current position at GOV.UK.

Household dossier

Put every nomination in one place your family can find.

See the household dossier

Wills

Writing or updating your will at the same time?

Start your will
Related next steps
Start your will
The document your pension may not follow
Life insurance in trust
Your will may not control this money either
Joint property on death
The third document outside your will
Death in service benefit
The fourth — a form from your first week at work
How IHT works (UK)
Thresholds, reliefs, the April 2027 change
Lasting Power of Attorney
Who decides if you can't

Informational, not legal, financial, or tax advice, and covers England & Wales only. Pension death benefits are governed by each scheme's rules and the trustees' decisions — verify the current position with your scheme and at GOV.UK.

Figure watch · checked weekly

Pension rules are changing.

From 6 April 2027 most unused pension funds are due to come within inheritance tax, and scheme rules shift over time. Leave an email and we'll send one short note if the position on this page changes — only when something actually moves.

Email me when pension nomination checks change. Only when a figure actually moves — never sales.

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