Pensions dashboards should allow executors to identify all unused pension pots belonging to deceased relatives, helping bereaved families manage potential inheritance tax (IHT) charges from April 2027, RSM UK has said.

The firm called for a “joined-up” approach between pensions dashboards and IHT, arguing that executor access to pension information could simplify probate and help families identify assets liable for tax.

It said the change would support bereaved families and speed up the probate process.

The proposal comes ahead of government plans to bring unused inherited pension pots into the inheritance tax regime from 6 April 2027.

According to the Pensions Policy Institute, there are £31.1bn of unclaimed pension assets, with each pot worth nearly £10,000 on average.

IHT on unused pension pots must be paid within six months of a relative's death, with interest charged on any late payment.

RSM UK pensions audit director, Andrew Aston, commented: “Now is the ideal time for the government to apply some joined-up thinking ahead of the pensions dashboard launch.

“Probate is already a complex and unwieldy process, which can create additional stress for families at an upsetting time.

“As IHT could be due on unused pension pots from April 2027, this adds yet more complexity.”

He added: “We’d like to see the government build in the ability for executors of wills to see all unused pension pots via the dashboard.

“This could simplify the probate process, enabling grieving families to meet the deadline to pay inheritance tax within six months of a relative’s death.”

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