An expression of wish records who you would like a pension or workplace benefit provider to consider after your death. In a discretionary scheme it guides the decision rather than guaranteeing payment. A binding nomination works differently. Use the current route for each exact scheme; a generic form, a saved draft or a will does not update the provider’s records.
Before completing a pension nomination
Identify the exact product and scheme, not only the provider’s brand.
Check whether this is a discretionary expression of wish or a binding direction.
Use the provider’s current secure route; confirm whether a PDF is for submission or only adviser records.
Check the recorded beneficiaries and acknowledgement after submitting.
Can I use a Quilter expression-of-wish PDF on its own?
Check the exact document and account. Quilter’s CRA adviser capture form says it is for recording information that is submitted online and should not be sent to Quilter as the update itself. Use the current CRA process or ask the adviser to confirm that the online record has actually changed.
Will one Legal & General form update every benefit?
No. Pension products and employer group-life arrangements can use different forms and administrators. The Group Life Mastertrust form, for example, directs the signed form to the employer. Check your exact scheme before using a form found in search; it is not a universal update for all L&G accounts.
Official help and next steps
For a Quilter Collective Retirement Account, distinguish the adviser’s capture sheet from the actual online update. Other Quilter products may use different routes. Quilter: CRA expression-of-wish instructions
For the specific Group Life Mastertrust, use the employer route stated on its own form; do not send this for an unrelated pension. L&G Group Life Mastertrust: employer-return form
Review the employer’s lump-sum benefit separately from pension savings. Death in service: nomination and cover checks
Check one scheme at a time
Identify the current pension or employer scheme and its official form.
Check whether the nomination is discretionary or binding under that scheme’s rules.
Record the date submitted and any acknowledgement, then review it after major family or employment changes.
Example record: “Employer scheme A: nomination submitted [date], acknowledgement received [date]. Pension B: current nomination still to be checked.” The second entry remains open even if both schemes concern the same family.
Is a copy of the form enough to show the provider received it?
No. Keep the provider’s acknowledgement or check the recorded nomination through its official service. A saved draft or sent attachment alone may not establish that its records were updated.
Should I list beneficiary details in a widely shared checklist?
Keep sensitive personal details in the provider’s secure process. A general family checklist can record that the nomination was reviewed and where the confirmation is kept without exposing the full information.
Nest’s explanation illustrates why nomination type matters. Do not transfer one scheme’s discretion or payment rules to every pension or employer benefit. Check how your own scheme treats nominations
Review your will separately so that your estate wishes and scheme nominations have both been considered, without treating them as the same document. Mirror wills: what couples should check
Where do you begin when you have several pensions or employers?
List each provider and scheme separately. Note the latest nomination you can find, the contact route and anything still awaiting confirmation. Ask each provider how to check or update its own record. Keep a submitted request separate from written confirmation, so your family can see what remains unresolved.
For the pension context: Compare the different types of pension after a death
For cover linked to an employer: Check workplace death-in-service cover separately
What is an expression of wish form?
An expression of wish form is a short document you give to a pension provider, workplace pension scheme or employer's life cover scheme, naming the people or organisations you would like to benefit if you die. It is separate from your will. Pension savings usually cannot be left in a will, which is why schemes such as the workplace pension Nest stress telling the scheme directly.
HMRC's Inheritance Tax Manual (IHTM17052) explains that most UK schemes use non-binding nominations, which it describes as "simply letters of wishes" recording what the member would like to happen with the death benefits. If you have also written a letter of wishes to go with your will, remember that it will not reach your pension trustees unless you send it to them too.
Why are trustees not bound by an expression of wish?
In most cases, lump sum death benefits are paid at the discretion of the scheme's trustees or provider. Your form tells them what you would like, but they can look at the circumstances when you die. That might include who was financially dependent on you, a new partner you had not added, or a child born after you filled in the form. Nest, for example, says it will take your wishes into account when deciding who to pay your pot to.
That discretion has a purpose beyond flexibility. According to HMRC's IHTM17051, where lump sum death benefits are paid at the trustees' or provider's discretion, they are not part of the estate and are not chargeable to Inheritance Tax, even where a nomination expresses a wish about who should benefit. That is why your choice of form matters, and why the rules changing in April 2027 matter too.
What is the difference between an expression of wish and a binding nomination?
A binding nomination is one the scheme must follow. HMRC's IHTM17052 explains that a member who can direct who receives the lump sum, with the provider obliged to follow that direction, has a "general power" over it, so the benefit counts as part of their estate for Inheritance Tax. The manual notes that binding nominations are most often seen in non-UK schemes and some statutory schemes.
Some schemes offer both options. Nest, for instance, lets members either express wishes, which it takes into account, or nominate, in which case it pays only the people listed and the pot will usually count towards the estate for Inheritance Tax. Read your scheme's form carefully and, if it is unclear which type you are signing, ask.
Will my pension or death-in-service payout be part of my estate for Inheritance Tax?
The answer depends on when the death happens and what type of benefit it is. For deaths before 6 April 2027, discretionary pension death benefits are generally outside the estate, as described above. The government's policy paper on unused pension funds and death benefits notes that some non-discretionary schemes, such as the NHS and judicial schemes, are already treated as part of the estate.
From 6 April 2027 this changes. Section 66 of the Finance Act 2026 brings most unused pension funds and death benefits into the value of the estate whether or not trustees have discretion, and section 71 applies the new rules to deaths on or after that date. The policy paper confirms some important exclusions and protections:
Death-in-service benefits paid from a registered pension scheme stay outside Inheritance Tax.
Dependants' scheme pensions from a defined benefit arrangement are excluded.
The existing exemption for death benefits passing to a surviving spouse or civil partner is kept.
The policy paper says personal representatives will be responsible for reporting and paying any Inheritance Tax due on pension funds, and section 68 of the Act lets personal representatives ask a scheme to hold back part of the benefits while tax is worked out, and lets a person liable for the tax require the scheme to pay it. For larger estates, adding a pension pot may also reduce the residence nil rate band, which tapers away above £2 million. Our guides to Inheritance Tax and death-in-service benefits cover the wider picture.
Is income tax paid on a pension lump sum death benefit?
Income tax is separate from Inheritance Tax and depends mainly on the age of the person who died. GOV.UK's guide to tax on pension death benefits says that if they died before 75, most lump sums are tax-free unless they exceed the person's lump sum and death benefit allowance. That allowance is usually £1,073,100, according to HMRC's guidance on individual lump sum allowances, though it can be higher where someone holds a protected allowance. If they died aged 75 or over, the provider deducts income tax before paying the lump sum.
Timing matters as well. The same GOV.UK page explains that if the lump sum is paid more than two years after the pension provider is told of the death, income tax is due on the whole amount. That is one more reason to tell schemes promptly after a death, as our guide to what happens to a pension when someone dies explains.
Who can you name on an expression of wish form?
Most schemes let you name one person, several people with a percentage each, a charity, or a mix. Nest, for example, says you can choose an individual, several people, a good cause or a few, or any combination. Give full names and dates of birth, and make sure the percentages add up to 100.
Think about who would actually need the money. If you have young children, ask the scheme how it handles payments for children under 18 and whether it can pay into a trust. Separately, if you hold personal life insurance, writing it in trust is another way to keep a payout out of the estate. Our guide to life insurance in trust explains how that works.
When should you update your expression of wish form?
Treat the form like a will: review it whenever your life changes. Nest advises members to regularly review their beneficiaries as their life changes. Common moments to update it include:
marriage, a civil partnership or moving in with a partner
separation or divorce
the birth or adoption of a child or grandchild
the death of someone you named
starting a new job, or transferring or combining pensions
Do not rely on the rules for wills to update your pension form. In England and Wales, section 18A of the Wills Act 1837 treats a former spouse as having died for the purposes of your will after a divorce, but that rule is about wills. Your pension scheme will still see the name on your last form until you change it. A separate form is usually needed for each scheme, so keep a list of every pension and employer life cover you have.
Does it work the same way in Scotland and Northern Ireland?
Largely, yes. Inheritance Tax is a UK-wide tax, so the 2027 changes for pensions apply in Scotland and Northern Ireland too. What differs between the nations is the law of wills and succession for the rest of your estate. In Scotland, for example, a spouse, civil partner and children have legal rights to part of the moveable estate, as HMRC's IHTM12221 explains.
Check each provider separately
A useful nomination register records what you have actually sent to each provider, rather than assuming one document reaches them all.
Scheme or employer: ____ | Official nomination route: ____
Form or online update completed: ____ | Submitted on: ____
Acknowledgement received: ____ | Personal circumstances next reviewed: ____
Questions for the provider: Is this a discretionary expression of wish or a binding nomination, and how do I amend it?
For example, Nest explains its own death-benefit arrangements. Use your own scheme's instructions; do not send a different provider's form.
Your personal letter of wishes serves a different purpose. Review it alongside your will without assuming either updates a pension record.
Frequently asked questions: Expression of wish
Is an expression of wish form legally binding?
Usually not. In most UK schemes the trustees or provider decide who receives the lump sum, using your form as a strong guide. A small number of schemes offer binding nominations instead, which they must follow.
Does my will override my expression of wish form?
No. Pension and death-in-service lump sums paid at the trustees' discretion do not pass under your will, so the will does not decide who receives them. Keep both documents up to date and consistent.
What happens if I never filled in an expression of wish form?
The scheme’s default rules apply, and they are not identical everywhere. Some trustees use discretion; Nest says it normally pays the estate’s representative if no beneficiaries are recorded, with a limited small-pot alternative. Ask the provider what its rules require rather than assuming the money will automatically go to a spouse or children.
Do I need a separate form for death in service?
Often, yes. Death-in-service cover may be arranged separately from your workplace pension, so check with your employer or HR team which forms they hold for you.
How Solace Care can help
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