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Expression of Wish vs. Your Will: What Takes Priority?

· 32 min

Note: The following scenario is fictional and used for illustration.

David, 42, had been careful about his estate planning. In January 2024, he updated his will with precision, naming his wife Claire as sole beneficiary and his brother as guardian for their two children, ages 8 and 11. He felt secure knowing his family was protected.

In March 2024, David died unexpectedly in a cycling accident. Claire discovered he had £180,000 in his workplace pension—a sum larger than their savings. But the death benefits didn't go to her.

They went to David's ex-girlfriend from 15 years ago. When David joined the company at age 27, he'd completed an expression of wish form naming her. He'd never updated it.

According to MoneyHelper, most UK pension schemes give trustees discretionary power over death benefits—meaning your pension sits outside your estate and isn't covered by your will. This article explains exactly how expression of wish forms work, why they're not legally binding, when trustees can override them, and how to coordinate them with your will to avoid inheritance disasters.

Table of Contents

What Is an Expression of Wish Form?

An expression of wish is a non-binding statement indicating who you want to receive your pension death benefits or life insurance payouts when you die. It's not a legal document like a will—it's guidance for the trustees or administrators who control these funds.

Think of it as a formal request. You're telling your pension scheme or insurance provider who should receive the money, but they're not legally obligated to follow your wishes exactly. This might sound worrying, but there's a crucial reason for this structure.

Expression of wish forms keep these assets outside your estate for inheritance tax purposes. Currently, until April 2027, pensions held in discretionary trusts avoid inheritance tax entirely. If the nomination were legally binding, the money would fall into your estate and potentially face a 40% tax charge.

The form itself is straightforward. You provide your details—name, National Insurance number, pension account number—and then nominate beneficiaries with their names, addresses, dates of birth, relationship to you, and the percentage each should receive.

Emma, 35, completed her Smart Pension expression of wish form online. She named her unmarried partner Marcus to receive 70% of her pension death benefits and her sister to receive 30%. The form took eight minutes to complete. She received email confirmation immediately and could update it anytime without cost.

Who uses expression of wish forms? Almost everyone with a pension or life insurance in discretionary trust:

  • Workplace pension schemes (auto-enrolment and traditional)
  • Personal pensions and SIPPs (self-invested personal pensions)
  • Life insurance policies written in discretionary trust
  • Death in service benefits from employers

You can name anyone as a beneficiary: partners, children, friends, charities, or trusts. You can split benefits in any percentages totaling 100%. And crucially, each pension scheme requires its own separate form.

If you have three different workplace pensions from previous employers, you need three separate expression of wish forms. There's no universal document that covers all your pensions at once.

Forms can be updated anytime without cost. Unlike wills, which require witnesses and sometimes solicitor involvement, you can change an expression of wish by simply contacting your pension provider and completing a new form. The new form automatically supersedes the old one.

Why Expression of Wish Forms Aren't Legally Binding

Expression of wish forms are deliberately non-binding. This isn't a flaw in the system—it's an essential feature that protects your family from unnecessary tax.

When a document is legally binding, executors or administrators must follow it exactly. But pension death benefits work differently. Most pension schemes hold death benefits in discretionary trust, giving trustees the final decision about who receives the money.

Why does this matter? Under current UK trust law, if pension death benefits were paid according to binding instructions, the money would be considered part of your estate. That means it could face inheritance tax at 40% on amounts above £325,000 (or £500,000 if you're passing assets to direct descendants and qualify for the residence nil-rate band).

By keeping the nomination non-binding and giving trustees discretion, the pension stays outside your estate. Your family receives the full amount without an inheritance tax deduction—at least until the April 2027 changes take effect.

This discretionary trust structure has legal requirements. Pension scheme trustees must exercise their own discretion when distributing death benefits. They can't simply rubber-stamp your wishes without investigation. They have a legal duty to consider all relevant circumstances including financial dependencies, changed family situations, and tax implications.

Your will, by contrast, is legally binding. Once probate is granted, your executors must distribute your estate according to your will's instructions. If you leave your house to your daughter, the executors cannot decide to give it to your son instead, even if they think that would be fairer.

James discovered this difference the hard way. His will left everything to his new wife Sarah. But his pension expression of wish—written 10 years earlier—named his adult children from his first marriage as sole beneficiaries.

The trustees investigated James's circumstances at death. They found Sarah was financially dependent on James (she'd given up work to care for his elderly mother), while his children were established in their careers. The trustees decided to split the £200,000 pension benefits 50/50 between Sarah and the children, based on financial dependency rather than following either document exactly.

Trustees have this power, but they use it carefully. The scheme administrator or trustees won't go against your wishes lightly, and the reason for the decision has to be justifiable in a court of law if challenged. In practice, trustees usually follow clear, up-to-date wishes unless there are compelling reasons not to.

The non-binding status creates a safety valve. If your circumstances change dramatically—divorce, remarriage, children born, beneficiaries dying—but you haven't updated your form, trustees can exercise judgment rather than being forced to send money to someone you no longer intended to benefit.

Expression of Wish vs. Will: Key Differences

Many people assume their will controls everything they own. It doesn't. Your will cannot direct pension death benefits or life insurance held in discretionary trust. These require separate nomination through expression of wish forms.

Here's how these documents differ:

Feature Your Will Expression of Wish
Legal status Legally binding Non-binding guidance
What it covers All estate assets (property, savings, possessions) Only pension and life insurance death benefits
Who decides Executors must follow will Trustees/providers exercise discretion
Probate required Yes (with exceptions) No (stays outside estate)
Inheritance tax Estate assessed for IHT Currently IHT-free (changes April 2027)
Can be contested Yes (IPFDA claims, capacity challenges) Yes (Pensions Ombudsman, court challenges)
Update process Solicitor or online service, witnesses required Contact provider directly, no witnesses
After divorce Automatically revoked by law Remains valid (dangerous)

This table reveals a critical point: you cannot include pension death benefits in your will. According to MoneyHelper, your pension sits outside your estate and isn't governed by your will.

Sarah had £450,000 in assets she could control through her will: a £300,000 house and £150,000 in savings and investments. Her will distributes these assets between her husband (70%) and her children (30%).

Separately, Sarah has £180,000 in pension death benefits from two workplace pensions. She completed expression of wish forms for both pensions, naming her husband to receive 100% of pension benefits. This gives him immediate access to funds without waiting for probate.

Sarah's total estate plan: Her will distributes £450,000. Her expression of wish forms distribute £180,000. Both documents work together to provide for her family, but they cover completely different assets.

The practical implications are significant. Probate for a will typically takes 6-12 months. During this time, assets are frozen. But pension death benefits and life insurance payouts can often be released within 2-4 weeks because they don't require probate.

That's why financial advisors often recommend using expression of wish to direct immediate cash (pensions, life insurance) to people who need money quickly—like a surviving spouse with mortgage payments—while the will distributes property and investments that can wait for probate.

Both documents can be contested, but through different processes. Wills can be challenged under the Inheritance (Provision for Family and Dependants) Act 1975 or for lack of testamentary capacity. Expression of wish decisions can be challenged through the Pensions Ombudsman or courts, though these processes can be lengthy and expensive.

The most dangerous difference is what happens after divorce. In England and Wales, marriage automatically revokes your will unless it explicitly states otherwise. But expression of wish forms remain completely valid after divorce. If you named your spouse on the form and never updated it after divorce, they could still receive your pension death benefits years later.

When Can Pension Trustees Override Your Wishes?

Pension trustees have discretion, not absolute power. They must exercise their discretion reasonably, considering all relevant circumstances. But there are specific situations where trustees may legitimately decide not to follow your stated expression of wish.

Trustees rarely override clear, up-to-date wishes without compelling reasons. When they do deviate, it's usually for one of these seven reasons:

Outdated forms are the most common reason for trustee override. If your expression of wish was completed before marriage, divorce, or children were born, trustees may determine it no longer reflects your intentions.

In one documented case, a pension member submitted an expression of wish 20 years prior, naming his then-wife as sole beneficiary. The couple later divorced, and the member didn't update the document. After his death, trustees distributed benefits between his children from a second marriage who were financially dependent on him, rather than following the outdated nomination.

Financial dependency is the second most common reason. Trustees must investigate who was financially dependent on you at death. If your current partner or young children depend on your income but aren't named in your expression of wish, trustees may prioritize them over your stated beneficiaries.

Michael, 55, named his daughter from his first marriage as 100% beneficiary on his £200,000 pension when she was born. He later remarried and had a son with severe disabilities who depends entirely on Michael's income for care.

Michael never updated his expression of wish. When he died, trustees investigated and found the disabled son had ongoing care costs of £3,000 monthly. They split the benefits: 40% to the daughter (£80,000) and 60% to the new wife to support the disabled son (£120,000), based on dependency needs rather than the 15-year-old nomination.

Tax efficiency considerations can influence trustee decisions. If paying benefits according to your wishes would create unnecessary tax burdens for beneficiaries, trustees may adjust the distribution to minimize tax.

Deceased beneficiaries create obvious problems. If your nominated beneficiary died before you but you never updated the form, trustees must decide whether to pay to that person's estate or redistribute to other beneficiaries you named.

Incomplete information prevents trustees from following your wishes. If a beneficiary can't be located, has moved abroad without forwarding details, or the address you provided was incorrect, trustees may need to redistribute to identifiable beneficiaries.

Undue influence concerns arise when trustees have evidence the form was completed under pressure, manipulation, or when you lacked mental capacity to make decisions. This is rare but trustees have a duty to investigate if concerns are raised.

Manifest unfairness is the catch-all reason. If following your wishes would cause serious financial hardship to dependents or create obviously unjust outcomes, trustees can exercise discretion to prevent harm.

The key phrase trustees use is "reasonable discretion." They must act reasonably, considering all factors. Their decisions can be challenged through the Pensions Ombudsman or courts, but these processes can take 12-18 months and cost thousands in legal fees.

Trustees document their decision-making process carefully. They'll typically write to potential beneficiaries explaining why they distributed benefits the way they did. If you disagree with a trustee decision, you have grounds to challenge it—but you need evidence the trustees acted unreasonably or failed to consider relevant factors.

The practical takeaway: keeping your expression of wish up-to-date after major life events prevents almost all override scenarios. A current form that reflects your actual circumstances is very rarely ignored.

Life Insurance Expression of Wish Forms

Life insurance death benefits work identically to pension death benefits when the policy is written in discretionary trust. Many people don't realize their life insurance requires a separate expression of wish form.

Death in service benefits—life insurance provided by your employer, typically 3-4 times your salary—are almost always held in discretionary trust. This structure keeps the payout outside your estate for inheritance tax purposes and allows rapid payment to beneficiaries.

Death in service benefits held in trust typically reach beneficiaries in 14-30 days without needing probate. That's significantly faster than estate assets, which remain frozen during probate for 6-12 months.

The key distinction is between discretionary trust policies and binding nomination policies. Check your policy documents to determine which structure applies to your life insurance.

Discretionary trust with expression of wish: Trustees have final discretion. The payout stays outside your estate. No inheritance tax currently applies (though this changes in April 2027 for pensions). Beneficiaries receive money quickly without probate.

Binding nomination: The insurance company must pay the named beneficiary. The payout falls into your estate. It faces potential inheritance tax if your estate exceeds £325,000. Payment may be delayed until probate is granted.

Rachel had £300,000 life insurance through her employer's death in service scheme, held in discretionary trust. She completed an expression of wish form naming her husband to receive 100% of benefits. This ensures he receives £300,000 within weeks of her death, covering immediate expenses like the mortgage and childcare.

Rachel also had a separate £50,000 personal life insurance policy with a binding nomination to her children equally. This £50,000 falls into her estate, goes through probate, but she chose this structure deliberately to ensure the money goes to the children's trust rather than being accessible immediately.

Understanding which structure you have is essential. Look at your policy documents for these phrases:

  • "Discretionary trust" or "trustees may exercise discretion" = expression of wish applies
  • "Binding nomination" or "must pay the nominated beneficiary" = legally binding

Many people assume all life insurance uses binding nominations. In fact, employer-provided death in service schemes almost universally use discretionary trusts with expression of wish forms.

Tax implications differ significantly between structures. Currently, discretionary trust payouts avoid inheritance tax. Binding nominations make the payout part of your estate, potentially subject to 40% tax on amounts above your available nil-rate band.

From April 2027, the tax treatment becomes more complex. Pension death benefits will be included in estates for inheritance tax purposes, but death in service benefits payable from registered pension schemes will remain out of scope of inheritance tax, regardless of whether the scheme is discretionary or non-discretionary.

The practical implication: update your life insurance expression of wish forms on the same schedule as your pension forms. After marriage, divorce, children, or beneficiary deaths, review all expression of wish forms—pensions and life insurance—simultaneously.

What Happens If You Don't Complete an Expression of Wish?

Not completing an expression of wish form doesn't mean your pension or life insurance benefits disappear. But it creates significant problems for your family and potentially costs them tens of thousands of pounds.

Default rules vary by pension provider. Some schemes have standard beneficiary hierarchies written into their trust deeds: spouse first, then children, then parents, then siblings. Other schemes require trustees to investigate and decide from scratch who should receive benefits.

With some schemes like NEST, your pension pot will normally form part of your estate if you do not complete an expression of wish form. This triggers three major problems.

First, estate inclusion means probate is required. Your family cannot access the pension money until probate is granted, adding 6-12 months of delay during a time when they may desperately need funds.

Second, estate inclusion means potential inheritance tax. If your estate plus unclaimed pension exceeds £325,000, your family faces a 40% tax charge on amounts above the threshold.

Third, estate inclusion means higher probate fees. Probate fees are calculated as a percentage of estate value. Adding £100,000 in pension benefits to your estate increases fees proportionally.

The tax consequences can be severe. Where payment is made to your estate and there's no clear nomination, the death grant becomes taxable at 45% if paid outside of two years from the date of death.

Lisa, 38, died unexpectedly without completing an expression of wish form for her £120,000 workplace pension. The trustees spent eight months investigating potential beneficiaries—contacting her parents, siblings, and examining her financial records to determine dependencies.

Eventually, trustees decided to pay the £120,000 to Lisa's estate because they couldn't identify clear financial dependents (Lisa was unmarried with no children). The estate value exceeded £325,000 with the pension included, triggering inheritance tax on the amount above the threshold.

Worse, because the investigation took eight months, the payment occurred outside the two-year window. The £120,000 death grant became taxable at 45%: a £54,000 tax charge.

Lisa's estate paid probate fees on the full £120,000 (approximately £1,560 based on estate value). After inheritance tax, the additional probate fees, and legal costs for the eight-month delay, Lisa's family received approximately £64,440 from a £120,000 pension that could have been paid tax-free and quickly with a simple expression of wish form.

Even when trustees pay benefits without requiring estate inclusion, the investigation process creates delay and uncertainty. Families wait months while grieving, not knowing when or how much they'll receive.

Some trustees send detailed questionnaires to potential beneficiaries asking about financial dependency, relationship to the deceased, and why they believe they should receive benefits. These questionnaires feel intrusive during grief.

The form itself takes 5-10 minutes to complete. Most pension providers offer online forms through your pension account dashboard. You can also request paper forms by phone or email.

Not completing this simple task creates months of delays, potential tax charges of tens of thousands of pounds, and significant stress for your family during the worst time of their lives.

How to Update Your Expression of Wish (And When)

Updating your expression of wish is simpler than updating your will. No witnesses required, no solicitor needed, no cost. But many people neglect this critical task, creating the inheritance disasters we've explored.

Contact each pension provider or insurance company directly. You cannot update multiple pensions with one universal form—each scheme requires its own specific document. Request the current expression of wish form by logging into your online account, calling the provider's helpline, or emailing their member services team.

Complete the form with beneficiary details and percentages totaling 100%. Sign and return it via email, post, or online submission depending on the provider's process. The new form automatically supersedes any previous expression of wish on file.

No witnesses are required, unlike wills where two independent witnesses must watch you sign. You simply complete the form and submit it. Most providers send email confirmation within 48 hours acknowledging receipt and confirming the new nomination is recorded.

The crucial question is when to update. Seven specific life events trigger an immediate need to review and update your expression of wish forms:

Marriage or civil partnership creates potential conflicts between your spouse's legal claim and your nominated beneficiaries. Spouses have stronger legal claims to support under dependency rules. Updating your expression of wish to include your new spouse prevents trustee override based on dependency.

Divorce or dissolution is absolutely critical. This is the most dangerous trigger event people neglect. Expression of wish forms remain completely valid after divorce, unlike wills which are automatically revoked by marriage in England and Wales.

Sophie divorced in 2020 but didn't update her pension expression of wish, which still named her ex-husband as sole beneficiary. She remarried in 2023 to James. In 2024, Sophie finally remembered to update the expression of wish, naming James instead.

For four years between her divorce and the update, if Sophie had died, her ex-husband would likely have received her £180,000 pension death benefits despite the divorce. Her new husband James would have had to challenge the trustees' decision—a process requiring legal fees and taking 12-18 months, with no guarantee of success.

Birth or adoption of children creates new financial dependencies. Young children are financially dependent on you until adulthood. Trustees will consider this dependency when making decisions, so updating your expression of wish to reflect your children ensures your wishes align with trustees' likely assessment.

Death of a named beneficiary requires redistribution. If you named your sister to receive 50% of benefits but she dies before you, that nomination becomes void. Update the form to redistribute the percentage to other beneficiaries or name a new person.

Significant wealth changes may affect who needs financial support. If your estate has grown substantially through property value increases or inheritance, children who were previously financially dependent may now be secure. This might change your nomination strategy, perhaps directing pension benefits to grandchildren's education trusts instead.

Turning 75 changes the tax treatment of pension death benefits. Before age 75, beneficiaries can usually receive pension death benefits tax-free. After 75, benefits are taxed at the beneficiary's income tax rate. This difference may influence who you name—perhaps directing post-75 benefits to lower-income beneficiaries who'll pay less tax.

April 2027 approaching requires strategic review for anyone with significant pension wealth. The inheritance tax changes from 6 April 2027 fundamentally alter the tax efficiency of different nomination strategies. Review your expression of wish before this date to ensure your nominations align with the new tax treatment.

How often should you review if no major life events occur? Review annually when you receive your pension statement. Every three years is the minimum recommended interval.

Set calendar reminders. When you review your will (recommended every 3-5 years), review all expression of wish forms simultaneously. When you receive annual pension statements, check whether the nominated beneficiaries still reflect your current wishes.

Multiple pensions require individual attention. If you have four different workplace pensions from previous employers, you need four separate expression of wish updates. There's no shortcut. Each scheme has its own trustees and requires its own form.

The time investment is minimal: 10 minutes per pension scheme to request, complete, and submit an updated form. The cost is zero. The protection for your family is worth hundreds of thousands of pounds.

The April 2027 Inheritance Tax Changes You Need to Know

Current pension tax rules are about to change dramatically. From 6 April 2027, unused pension funds and death benefits will be included in your estate for inheritance tax purposes. This affects everyone with significant pension wealth.

Under current rules until April 2027, any money left in your pension pot when you die won't usually be counted when calculating inheritance tax. This allows wealthy individuals to pass substantial pensions to children or grandchildren completely tax-free.

The government identified this as an unintended tax planning vehicle. Pensions were designed to fund retirement, not to transfer wealth between generations. The April 2027 changes correct this distortion.

What changes on 6 April 2027? Most unused pension funds and death benefits become part of your estate for inheritance tax assessment. Your pension value combines with your other assets (property, savings, investments) to determine whether your estate exceeds the £325,000 nil-rate band or the £500,000 threshold if you qualify for the residence nil-rate band.

Above these thresholds, your estate pays inheritance tax at 40%. This applies to the pension portion just as it applies to other estate assets.

Important exclusions remain. Death in service benefits payable from registered pension schemes will be out of scope of inheritance tax from 6 April 2027, regardless of whether the scheme is discretionary or non-discretionary. Life insurance death benefits in discretionary trust also remain outside the estate.

The spousal exemption continues to apply. The existing inheritance tax principles providing exemption for death benefits passing to a surviving spouse or civil partner, and registered charities, will be maintained.

This creates new strategic considerations for expression of wish nominations. Before April 2027, naming adult children directly was often tax-efficient—they received pension death benefits tax-free. After April 2027, this strategy may trigger substantial inheritance tax if your combined estate and pension exceeds the nil-rate bands.

Robert, 68, has a £600,000 pension and a £400,000 estate (total £1 million). His expression of wish names his two adult children equally to receive pension benefits.

Before April 2027: Children receive £600,000 pension tax-free. The £400,000 estate pays inheritance tax on £75,000 above the £325,000 threshold: £30,000 tax. Total to children: £970,000.

After April 2027: The combined £1 million estate includes the pension. After the £325,000 nil-rate band, £675,000 is taxable at 40%: £270,000 inheritance tax. Total to children: £730,000.

The difference: £240,000 lost to inheritance tax because of the rule change.

Alternative strategy after April 2027: Robert updates his expression of wish to name his wife as sole beneficiary. She receives the £600,000 pension tax-free under spousal exemption. Combined with the £400,000 estate (also spousal exempt), she inherits £1 million tax-free.

When the wife later dies, her estate uses both her nil-rate band (£325,000) and Robert's unused nil-rate band (£325,000), giving her £650,000 tax-free. If she also qualifies for residence nil-rate bands, the total tax-free amount could reach £1 million.

This spousal exemption strategy minimizes inheritance tax but requires both spouses to coordinate their estate planning carefully.

The government estimates approximately 38,500 estates will pay more inheritance tax than previously, with the average inheritance tax liability expected to increase by around £34,000 when pension assets are included.

What should you do before April 2027? Review your expression of wish strategy, particularly if your combined estate plus pension exceeds £500,000. Consider whether naming your spouse (spousal exemption) is more tax-efficient than naming children directly.

Seek professional financial advice for complex situations. If you have children from previous relationships, disabled dependents requiring ongoing care trusts, or substantial business assets, the optimal expression of wish strategy requires expert analysis of inheritance tax, income tax, and trust law implications.

The April 2027 changes make coordinating your will and expression of wish forms essential rather than merely advisable. Your complete estate plan must account for both documents working together to minimize tax and provide for your family as intended.

How to Coordinate Your Will and Expression of Wish Forms

Expression of wish forms and wills are two parts of one complete estate plan. Treating them as separate documents creates conflicts, unintended distributions, and family disputes.

Start by creating an inventory of all pensions and life insurance policies. List each provider name, policy or account number, and current estimated value. Many people have three to five different workplace pensions from previous employers plus personal pensions or SIPPs. Each one needs an expression of wish form.

Request copies of your current expression of wish forms from each provider. Most providers let you view your current nomination through online account dashboards. If you can't access this online, call and request written confirmation of who's currently named and at what percentages.

Compare your expression of wish beneficiaries with your will beneficiaries. Look for inconsistencies that might create unintended outcomes.

Red flags requiring immediate attention include:

  • Ex-partners named on expression of wish but removed from will
  • Children from previous relationships in will but not on expression of wish (or vice versa)
  • Percentages that don't reflect your current wishes or financial realities
  • Guardians named in will for children but not financially provided for through expression of wish
  • One document updated recently while the other remains years out of date

Consider your overall distribution strategy. If your will leaves 80% to your spouse and 20% to children, does it make sense for your expression of wish to do the opposite? Sometimes it does—perhaps you want immediate cash (pension, life insurance) to go to your spouse for living expenses, while property (distributed by will) eventually goes to children. But this should be a deliberate strategy, not an accident.

Mark provides an example of intentional coordination:

Mark has a £300,000 house, £100,000 in savings and investments (distributed by his will), £180,000 in workplace pension, and £50,000 in life insurance through work (both requiring expression of wish forms).

Mark's will distributes the £300,000 house and £100,000 savings to his wife 100%. She needs the house to live in and the savings for immediate access.

Mark's pension expression of wish: Wife receives 70% (£126,000), children receive 30% (£54,000). The wife needs substantial pension funds to replace Mark's income, but the children receive some pension money to start their adult lives.

Mark's life insurance expression of wish: Children receive 100% (£50,000) held in trust for their education. This money is specifically earmarked for university costs.

Mark's complete strategy: Wife receives £300,000 + £100,000 + £126,000 = £526,000 for immediate needs and ongoing living expenses. Children receive £54,000 + £50,000 = £104,000 for future education and starting their lives.

This creates balanced, intentional distribution. The wife has security. The children have educational provision. Everything works together because Mark coordinated both documents deliberately.

Account for post-April 2027 tax implications when your combined estate plus pension exceeds £500,000. The spousal exemption may make naming your spouse on expression of wish forms more tax-efficient than splitting between spouse and children, even if your will splits assets differently.

Document your plan by keeping copies of all expression of wish forms with your will. Store them in the same secure location—fireproof safe, solicitor's office, or trusted executor's possession. When your executor reads your will after your death, they should also find your expression of wish forms showing where pension and life insurance benefits were directed.

Inform your executor about your pensions. Many executors don't realize pensions exist until months after death because pensions don't appear in probate inventories. Give your executor a list of all pension providers with contact details so they can notify each scheme of your death promptly.

Some pension providers require death notification within specific timeframes to avoid processing delays. Your executor cannot trigger pension death benefit payments if they don't know the pensions exist.

Professional review becomes essential for complex situations. Consult a solicitor or financial advisor specializing in estate planning if:

  • Your combined estate plus pension exceeds £500,000 (inheritance tax planning needed)
  • You have blended families with children from multiple relationships
  • You have disabled dependents requiring ongoing care through trust structures
  • You own business assets, commercial property, or international assets
  • You're approaching age 75 and concerned about pension death benefit tax treatment

The cost of professional advice—typically £500-£1,500 for comprehensive estate planning review—is minimal compared to the potential inheritance tax savings and family conflict prevention.

Think of your will and expression of wish forms as two halves of one strategy. Review both documents simultaneously. Update both after major life events. Ensure both work together to achieve your actual intentions for providing for your family.

Frequently Asked Questions

Q: Is an expression of wish legally binding in the UK?

A: No, an expression of wish is not legally binding. It guides pension trustees or insurance providers when deciding who receives your death benefits, but they have final discretion and can choose different beneficiaries if they have good reason—such as if the form is outdated or doesn't reflect your current circumstances.

Q: What's the difference between an expression of wish and a will?

A: A will is legally binding and covers all your assets including property and savings. An expression of wish is non-binding and only covers pension death benefits and life insurance payouts that sit outside your estate. You need both documents since your will cannot direct where your pension goes.

Q: When should I update my expression of wish form?

A: Update your expression of wish whenever you get married, divorced, have children, or when a named beneficiary dies. Review it annually when you receive your pension statement. Outdated forms—especially those naming ex-partners—are a common reason trustees override your stated wishes.

Q: Can pension trustees ignore my expression of wish?

A: Yes, trustees can override your expression of wish if they have compelling reasons. This includes situations where the form is outdated, doesn't reflect financial dependencies, or would cause tax inefficiencies. However, it's rare for trustees to ignore clear, up-to-date wishes without good cause.

Q: What happens to my pension if I don't complete an expression of wish?

A: Without an expression of wish, pension trustees investigate potential beneficiaries and make their own decision. With some schemes like NEST, your pension pot may automatically form part of your estate, making it subject to inheritance tax and probate delays that could otherwise be avoided.

Q: Does an expression of wish affect inheritance tax?

A: Currently, pensions with discretionary expression of wish forms typically stay outside your estate for inheritance tax purposes. However, from April 2027, unused pension funds will be included in your estate for inheritance tax, making it crucial to coordinate your expression of wish with your overall estate plan.

Q: Can I name anyone as a beneficiary on my expression of wish?

A: Yes, you can nominate anyone including partners, children, friends, charities, or trusts. You can also split benefits between multiple beneficiaries in any percentages you choose, as long as they total 100%. However, trustees may prioritize financially dependent beneficiaries over your stated wishes.

Conclusion

Key takeaways:

  • Review all pension and life insurance expression of wish forms annually or after major life events including marriage, divorce, children, or beneficiary deaths
  • Update your expression of wish immediately after divorce—unlike wills, these forms remain completely valid and could send hundreds of thousands to your ex-partner
  • Coordinate expression of wish beneficiaries with your will to ensure your complete estate plan reflects your actual intentions for family provision
  • Review your pension nominations before April 2027 to account for new inheritance tax treatment that includes pensions in your estate
  • Keep copies of all expression of wish forms with your will documents so executors know where pension death benefits were directed

Expression of wish forms take 10 minutes to complete but determine whether your family receives hundreds of thousands of pounds quickly and tax-efficiently or faces months of delays and potential tax charges. The non-binding nature isn't a weakness—it's a feature that keeps your pension outside your estate for beneficial tax treatment. But that only works if you keep your nominations current, aligned with your will, and reflective of your actual wishes.

Need Help with Your Will?

While your will doesn't control pension death benefits, coordinating your expression of wish forms with your will ensures your complete estate plan works together. Understanding both documents prevents inheritance mistakes and protects your family exactly as you intend.

Create your will with confidence using WUHLD's guided platform. For just £99.99, you'll get your complete will (legally binding when properly executed and witnessed) plus three expert guides. Preview your will free before paying anything—no credit card required.

Legal Disclaimer: This article provides general information only and does not constitute legal or financial advice. WUHLD is not a law firm and does not provide legal advice. Laws and guidance change and their application depends on your circumstances. For advice about your situation, consult a qualified solicitor or regulated professional. Unless stated otherwise, information relates to England and Wales.

Legal Disclaimer:

This article provides general information only and does not constitute legal or financial advice. WUHLD is not a law firm and does not provide legal advice. Laws and guidance change and their application depends on your circumstances. For advice about your situation, consult a qualified solicitor or regulated professional. Unless stated otherwise, information relates to England and Wales.

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