Expression of Wishes Pension UK (2026): Nomination Form, Why It Matters & Common Mistakes

An expression of wishes (also called a nomination form or beneficiary nomination) is a document you complete for your pension provider telling the trustees who you would like to receive your pension death benefits when you die. Crucially, pensions do not pass through your will — they are held in a discretionary trust managed by the pension trustees, who have the legal right to decide who receives death benefits. Your expression of wishes is not legally binding, but trustees will almost always follow it unless there are strong reasons not to (e.g. the nominated person has predeceased you, or there are dependent children who need provision). Keeping your expression of wishes up to date is one of the most important and commonly neglected estate planning steps.

Most UK pensions (personal pensions, SIPPs, workplace defined contribution pensions) are written in trust — they are legally held by the pension trustees, not by you personally. Because they are held in trust, they do not form part of your estate for probate purposes and do not pass via your will. The trustees decide who receives the death benefits, guided by your expression of wishes. This means: (1) you cannot leave your pension to a specific person in your will — a will clause saying 'I leave my pension to X' has no effect on the pension; (2) the pension bypasses probate entirely — it can be paid within weeks of death without waiting for the Grant; (3) until April 2027, most pensions are outside the estate for IHT purposes. From April 2027, unused pension pots will be brought into the IHT estate for the first time.

Contact your pension provider (or each pension provider if you have multiple pensions) and ask for an expression of wishes or nomination form. Complete it with: the full name and date of birth of each nominated beneficiary; their relationship to you; the percentage share you want each to receive. You can nominate multiple people and include percentages that add to 100%. Sign and return it — each pension has its own form; they are not interchangeable. Review and update the form after major life events: marriage, divorce, new children, death of a nominee. Keep a copy and tell your nominated beneficiaries where it is. If you change your will, check your expression of wishes still reflect your intentions — they are entirely separate documents.

Until 5 April 2027, most pension death benefits are entirely outside the estate for IHT — one of the most valuable IHT exemptions available. There is no 40% IHT charge on pension death benefits paid as a lump sum or income to nominated beneficiaries, regardless of the pension pot size. Income tax applies differently: if the pension holder dies before age 75, death benefits are tax-free to the recipient. If the holder dies aged 75 or over, death benefits are taxed as income in the hands of the recipient at their marginal rate. From 6 April 2027, the government has announced that unused defined contribution pension pots will be included in the taxable estate for IHT — this fundamentally changes pension estate planning and makes up-to-date wills and careful nomination even more important.

This is one of the most common and costly estate planning mistakes. Divorce does not automatically cancel a pension expression of wishes form — unlike a will (where gifts to an ex-spouse lapse after the Final Order). If you complete a pension nomination form naming your spouse and later divorce without updating the form, the pension trustees will typically pay death benefits to your ex-spouse. Courts have occasionally been able to override this (Re Doulas [2017]) but it requires contested litigation. The solution: update your expression of wishes immediately on separation — not after the Final Order, but as soon as you separate. Also update: life insurance nominations, bank account beneficiary designations, and any other financial arrangements that reference your former partner.

You can nominate almost anyone as a beneficiary in an expression of wishes — family members, friends, charities, or a trust. However, trustees exercise discretion and may decline to follow the nomination if it would be unreasonable — for example, if you nominated a distant acquaintance to the exclusion of a financially dependent spouse and young children. Defined benefit (final salary) pension schemes are more restrictive — they can usually only pay a pension (not a lump sum) to dependants (spouse, civil partner, children under a certain age). Defined contribution (DC) pensions and SIPPs have much more flexibility. If you want to leave pension death benefits to a discretionary trust (e.g. to allow flexibility among family members), ensure the trustees are named correctly on the nomination form — using a bare trust or pension trust deed.

Review your expression of wishes at every major life event: marriage (a new spouse should almost always be added); divorce or separation (an ex-spouse should almost always be removed); birth or adoption of a child (add dependent children); death of a nominated beneficiary (remove and replace); change in circumstances of a nominated beneficiary (e.g. they become financially independent, or develop a disability that means trust arrangements may be better); change in your own financial position. Many people review their will but forget the expression of wishes — treat them as equally important. A will and expression of wishes that are current and consistent with each other is the standard to aim for.