Pension nominations and expressions of wishes explained.
An expression of wishes is the form that tells your pension scheme who you would like death benefits paid to. It is usually quick to update, and stale nominations can create outcomes you did not intend.
- ▸An expression of wishes (or nomination form) tells your pension scheme trustees who you would like death benefits paid to. It is not legally binding — but trustees usually take it seriously.
- ▸For deaths before 6 April 2027, discretionary pension death benefits are usually outside your estate for inheritance tax. From 6 April 2027, most unused pension funds and death benefits will be brought into scope of IHT.
- ▸Nominations can usually be updated at any time through your pension provider's website or by requesting a form. There's no cost.
- ▸Life events — marriage, divorce, children — are the trigger to review. An outdated nomination can direct your pension to the wrong person.
Trusts vs expressions of wishes
Most UK pension schemes hold their assets in trust. The trustees — or, in the case of contract-based schemes like SIPPs and personal pensions, the scheme administrator — have legal discretion over who receives death benefits. They are not bound to follow anyone's instructions, including the member's.
An expression of wishes is the member's written indication of who they want to receive their pension death benefits. It's a guide for the trustees, not a binding legal instruction.
This distinction matters because trustee discretion has historically been one reason discretionary pension death benefits were treated as outside the estate for IHT. From 6 April 2027, most unused pension funds and death benefits will be brought into scope of IHT even where discretion remains, so nominations still matter for who receives the money but not as a complete IHT shelter.
In practice, trustees usually follow a current expression of wishes. They may override it in unusual circumstances — for example, if the nominated person predeceased the member, if there are concerns about fraud or undue influence, or if the nomination is clearly outdated.
Why pensions bypass your will
A will governs the distribution of your estate — property, bank accounts, investments held outside of trusts. Many pension death benefits are paid under trustee or provider discretion rather than directly under your will, so they are distributed according to the scheme's rules, guided by the expression of wishes. Some schemes are non-discretionary, and from 6 April 2027 most unused pension funds and pension death benefits will be included in the estate for IHT purposes even where discretion remains.
This means:
- Naming someone in your will does not usually control discretionary pension death benefits. Even if your will says "I leave everything to my daughter," pension trustees or administrators follow the scheme rules and are guided by the pension nomination.
- Not having a will does not replace a pension nomination. Discretionary pension death benefits are handled under the scheme rules, and some providers may treat the pot differently if there is no valid expression of wishes.
- The expression of wishes and the will are separate documents. Both need to be kept current, but they serve different purposes.
The practical risk is that people assume their will covers everything. It usually does not cover discretionary pension death benefits. Someone who gets divorced, updates their will to remove their ex-spouse, but never updates their pension nomination may find the pension trustees still considering the old nomination.
Updating nominations: when and how
Updating an expression of wishes is straightforward. Most providers offer an online form through the member's account dashboard. Some require a paper form. There is no charge.
The following life events are triggers to review:
- Marriage or civil partnership — a new spouse or civil partner may need to be added
- Divorce or separation — an ex-spouse or ex-partner may need to be removed
- Birth or adoption of children — children can be nominated as beneficiaries
- Death of a nominated beneficiary — the nomination needs updating
- Entering a new relationship — cohabiting partners have no automatic entitlement unless nominated
There is no limit on how often the form can be updated. The most recent version on file with the scheme at the date of death is the one trustees will consider.
One detail worth noting: if there are multiple pension schemes (workplace pensions from different employers, a SIPP, an old personal pension), each one needs its own expression of wishes. A nomination with one provider doesn't carry across to another.
Discretionary vs binding nominations
Many UK pension schemes use discretionary nominations — the expression of wishes model described above, where trustees retain final say. This has historically supported the IHT treatment for discretionary death benefits, although the 2027 reform changes the IHT position for most unused pension funds.
Some schemes, particularly certain small self-administered schemes (SSASs) and some overseas pensions, allow binding nominations or direction. A binding nomination is a legal instruction that the trustees must follow. The trade-off is that, before the 2027 IHT reform, non-discretionary death benefits were more likely to be treated as part of the estate for IHT purposes.
For most people with a workplace pension, SIPP, or personal pension, the nomination is discretionary. The provider's documentation will confirm which type applies.
Whether discretionary or binding, the practical step is the same: keep the form current, name the intended people, and review it when circumstances change. The pension inheritance calculator can model what beneficiaries might receive under different scenarios, and the pension inheritance guide covers the broader picture.
FAQ
Can my child inherit my pension? A child can be named on a pension expression of wishes form, and trustees or scheme administrators can consider paying death benefits to children. The payment route depends on the scheme rules, the child's age, and whether benefits are paid as a lump sum, beneficiary drawdown or another permitted format.
What happens if a pension is left to a minor child? If a beneficiary is under 18, the scheme may need to pay via a trust, legal guardian, nominee arrangement or another route allowed by its rules. The provider or trustees decide the practical payment route, so nominations for minor children should be clear, current and consistent with wider estate planning documents.
Nomination vs expression of wish: what is the difference? In most UK pension contexts, "nomination form" and "expression of wishes form" are practical labels for the same thing: a record of who you would like the scheme to consider for death benefits. It usually guides trustees or administrators rather than legally binding them.
- ▸An expression of wishes is not legally binding — pension trustees retain discretion over who receives death benefits. From 6 April 2027, most unused pension funds and death benefits will be brought into scope of IHT even where trustee discretion remains. [MoneyHelper]
- ▸Discretionary pension death benefits are not controlled by a will in the same way as ordinary estate assets. Providers or trustees usually make the final decision, guided by the expression of wishes. [MoneyHelper]
- ▸Each pension scheme requires its own separate expression of wishes — a nomination with one provider does not apply to pensions held elsewhere. [MoneyHelper]
This is factual information, not financial advice. For personal recommendations, speak to an FCA-regulated financial adviser and check the FCA register.