The government announced in Autumn 2024 that from April 2027 unused pension benefits will fall within the estate of a deceased person and be subject to inheritance tax. This change will prompt a significant shift in the way people with larger pension pots approach long term financial and estate planning. They will require advice from financial advisers on its impact both before and after the change is implemented.  If that advice is not provided or is not provided correctly, it is likely to prompt complaints.