Expression of wishes form (pensions)

An expression of wishes form (also called a pension nomination form or death benefit nomination) is the document held by each pension provider on which the member nominates one or more beneficiaries to receive any death benefits payable from the scheme when the member dies. Every defined contribution pension — workplace pensions, SIPPs, personal pensions — has one. So do most defined benefit schemes that offer lump-sum death benefits.

The discretion point: in most modern UK pension schemes the trustees or scheme administrator hold discretion over who receives the death benefits. The expression of wishes is a non-binding nomination — the trustees are required to consider it, and almost always follow it, but they are not legally bound by it. The discretion exists for a reason: it is what kept pension death benefits outside the estate for inheritance-tax purposes under the rules in force until 5 April 2027. A binding nomination would have brought the benefits into the estate.

Why nominations matter more from 6 April 2027: the April 2027 IHT change brings most unused defined-contribution pension funds into the estate for IHT purposes regardless of the discretion. The nomination still controls who receives the funds (and whether the spousal exemption applies, removing the IHT charge), but the IHT treatment is no longer the point of the discretion. Reviewing nominations becomes a tax-planning exercise as well as an inheritance one. [source: gov-uk/inheritance-tax-unused-pension-funds-2026-05-02.html]

How to update: contact the pension provider and request a copy of the current nomination. Most providers accept updates online or by post; a paper form takes a few minutes to complete. The new nomination supersedes any earlier one for the same scheme. The form must be updated separately for each pension — there is no central register, and a nomination with one provider has no effect on any other.

Common errors:

• Forgetting to nominate at all — the scheme then pays under its default rules (usually to the legal personal representatives), which both delays payment and can produce unintended outcomes.
• Nominating a former spouse or partner — divorce does not revoke a pension nomination; the named ex-spouse will still receive the funds unless the form is updated.
• Nominating an estate rather than a person — historically used to direct pensions through the will, but it brings the funds into the estate for IHT purposes (which from 6 April 2027 may no longer matter, but historically did).
• Not updating after life events — marriage, the birth of a child, a death in the family.

→ Pensions and inheritance tax: April 2027 changes · Pensions after a death · Estate planning checklist

AfterLoss

See how AfterLoss handles planning mode for where pension expression-of-wishes paperwork sits alongside the rest of someone's plan.