Inheritance Tax

I am a UK tax resident. It is noted from the Autumn budget that the government will bring unused pension funds and death benefits payable from a pension into a person’s estate for inheritance tax purposes from 6 April 2027. As I have a mandatory provident fund account (similar to a pension account) in Hong Kong and I cannot withdraw funds from this account until I declare retirement at the age of 60 (earliest December 2027). Would you please clarify whether my mandatory provident funds will be subject to inheritance tax. Thanks, Chris

Hi,
Please contact the Inheritance Tax team for advice.
Inheritance Tax: general enquiries
Thank you.