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Does a Will Affect Your State Pension in the UK?

· 27 min

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

Margaret, 68, assumed her will would ensure her State Pension went to her unmarried partner of 15 years when she died. She even named him as her sole beneficiary. But when Margaret passed away unexpectedly, her partner received nothing from her State Pension—because under UK law, only married spouses and registered civil partners can inherit State Pension benefits, regardless of what a will says.

Margaret's estate could only claim three months of unpaid pension arrears (£706.35), which went to her estranged adult son as her next of kin.

Margaret's story illustrates a critical misunderstanding affecting thousands of UK pensioners: your will does not control State Pension inheritance. According to Department for Work and Pensions rules, State Pension inheritance is governed by specific eligibility criteria based on marital status and National Insurance contributions, not by what you write in your will.

Understanding this distinction is essential for effective estate planning—because while your will cannot dictate State Pension inheritance, it absolutely must address the assets you can control: property, savings, private pensions, and personal possessions.

This article explains exactly what happens to State Pension when you die, who can inherit benefits, and why your will still matters.

Table of Contents

The Simple Answer: Your Will Doesn't Control State Pension Inheritance

Your will does not control State Pension inheritance. State Pension is a government benefit based on your National Insurance contributions, not a personal asset you own and can distribute through your will.

State Pension inheritance is governed entirely by Department for Work and Pensions rules, not by the terms of your will. Only legally married spouses and registered civil partners can inherit State Pension benefits—cohabiting partners, adult children, and other relatives cannot, even if named in your will.

This differs significantly from how other assets are treated. Your will controls property, savings, personal possessions, and investments. But State Pension follows a completely separate legal framework established by UK legislation.

According to DWP statistics, 12.9 million people were receiving State Pension at May 2024, yet many pensioners remain confused about what happens to these benefits when they die.

Private and workplace pensions also typically bypass your will. These are usually distributed according to beneficiary nomination forms you complete with the pension provider, not according to your will's instructions. However, you can reference these pensions in your will to ensure executors know where to find them.

The key distinction: State Pension inheritance depends on your marital status and National Insurance record, while private pension inheritance depends on beneficiary forms you complete. Your will controls neither—but it absolutely must control the assets you can distribute: property, savings, and possessions.

David, 62, visited a solicitor to write his will and asked, "Should I mention my State Pension?" The solicitor said, "Your State Pension isn't part of your estate," but didn't explain why or what happens to it. David left confused and anxious, uncertain whether his wife would receive anything from his pension when he died.

Section 3 explains exactly who can inherit State Pension benefits under UK law and how much they might receive.

Why People Think Wills Affect State Pension (Common Misconceptions)

Many pensioners conflate State Pension with workplace or private pensions. They assume "pension" means a single thing that can be controlled through their will—but in reality, UK pensions operate under three completely different legal frameworks.

This confusion is understandable. Solicitors often don't clarify the distinction during will appointments, simply stating "pensions aren't part of your estate" without explaining which pensions or why.

Generational assumptions compound the problem. Older adults grew up when final salary workplace pensions were common, and many assumed these merged with State Pension into a single retirement income controlled by standard inheritance law.

The dual State Pension systems create additional complexity. 8.57 million pensioners claim the old Basic State Pension (if they reached State Pension age before 6 April 2016), while 4.38 million claim the new State Pension (if they reached it after that date).

These different systems have different inheritance rules, different maximum amounts, and different terminology—SERPS, S2P, Additional State Pension, protected payments. The information overload leaves many pensioners simply giving up on understanding what happens.

Emma, 70, assumed her adult daughter (named as executor in her will) would automatically receive State Pension payments after her death, just like she would inherit the house. Emma didn't realize State Pension payments stop completely when you die, with only limited arrears available to the estate.

The recent DWP State Pension underpayment scandal has further eroded public trust. Since 2020, DWP has been correcting historical errors affecting widows, divorcees, and those over 80 who didn't receive the automatic increases they were entitled to.

Thousands of pensioners discovered they'd been underpaid for years. When dealing with executors of deceased pensioners, DWP found estates that should have claimed back-dated arrears but had no idea these amounts existed.

According to Age UK guidance, State Pension "is based on your own contributions and in general you won't be able to claim on your spouse or civil partner's contributions at retirement, or if you're widowed or divorced." This principle—that State Pension is personal to your National Insurance record—explains why wills cannot override these government-set rules.

The complexity is genuine. But the core principle is simple: your will controls what you own (property, savings, possessions), not what the government pays you as a benefit (State Pension).

Who Can Actually Inherit State Pension Benefits (And How Much)

Only married spouses and registered civil partners can inherit State Pension benefits. The amount depends on when you married, when your partner reached State Pension age, and which State Pension system they were part of.

Here's exactly what you can inherit based on your situation:

Your Situation What You Can Inherit Maximum Amount (2025/26)
Widowed, married before 6 April 2016, partner reached pension age before 6 April 2016 Up to 100% of SERPS (pre-2002 death) or 50% of Additional State Pension Varies (Additional State Pension up to £105.70/week)
Widowed, married before 6 April 2016, partner reached pension age after 6 April 2016 50% of protected payment Varies based on partner's record
Widowed, married after 6 April 2016 Limited to Additional State Pension built up before 2016 Typically minimal or £0
Unmarried partner (cohabiting) Nothing £0
Divorced/civil partnership dissolved before death Nothing £0
Remarried before State Pension age Lose inheritance rights £0

According to gov.uk guidance on inheriting State Pension, you might be able to inherit an extra payment on top of your new State Pension if you're widowed, but you will not be able to inherit anything if you remarry or form a new civil partnership before you reach State Pension age.

The inheritance amounts can be significant. According to Royal London research, more than 17,000 people boosted their State Pension by £10,000+ in the last year through inheritance rules.

Linda, 66, married Robert in 2018 (after the new State Pension rules took effect). When Robert died in 2024, Linda discovered she could inherit only £12.40 per week in Additional State Pension that Robert built up before 2016—not the 50% protected payment she expected. Because they married after 6 April 2016, the more generous old system rules didn't apply.

If your spouse or civil partner reached State Pension age before 6 April 2016 and you were married before that date, you may inherit up to 50% of their Additional State Pension (formerly called SERPS or S2P). This is paid automatically with your own State Pension.

If your partner reached State Pension age after 6 April 2016 and you married before that date, you'll inherit half of their protected payment. The protected payment is an amount added to the new State Pension for people who built up more than the full new State Pension rate under the old system.

The remarriage rule is strict. If you remarry or form a new civil partnership before reaching your own State Pension age, you completely lose the right to inherit State Pension benefits from your deceased spouse or civil partner. However, remarriage after reaching State Pension age does not affect benefits you're already receiving.

For deferred State Pension, if your partner delayed claiming to build up extra payments or a lump sum and died before claiming, you may inherit this amount as part of their estate. Contact the Pension Service on 0800 731 0469 to check eligibility.

What Happens to State Pension When You Die

State Pension payments stop when the Department for Work and Pensions is notified of your death. This notification typically happens through the Tell Us Once service when registering the death.

Here's the step-by-step process:

  1. Death is registered with the local authority registrar
  2. Tell Us Once service notifies DWP automatically (or family must notify Pension Service directly on 0800 731 0469)
  3. State Pension payments stop within 1-2 weeks of notification
  4. DWP calculates any arrears owed from last payment to date of death
  5. Executor claims arrears by contacting the Pension Service
  6. Arrears are paid to the estate and are subject to inheritance tax if the total estate exceeds the nil-rate band

According to the Tell Us Once service guidance, this single notification reaches multiple government departments, including DWP, HMRC, and local councils, saving bereaved families from making dozens of individual calls.

State Pension is paid in arrears, typically every four weeks. If someone dies between payment dates, there will be unpaid pension from the last payment to the date of death. This amount becomes a debt owed to the estate.

James died on March 18th. His last State Pension payment was March 6th, covering the week ending March 12th. His estate was entitled to arrears for March 13-18—six days at £32.89 per day (based on the full new State Pension rate of £230.25 per week), totaling £197.34.

The executor claimed this by calling the Pension Service, providing James's National Insurance number and death certificate. The payment arrived in the estate bank account within four weeks.

If State Pension was overpaid—for example, if someone died but payments continued because DWP wasn't notified promptly—DWP can reclaim these overpayments from the estate. According to benefit overpayment guidance, if you're dealing with the estate, DWP will write to you once probate has been granted to ask for the information they need. You should not distribute the estate until you know what needs to be repaid.

State Pension arrears are treated like any other estate asset for inheritance tax purposes. According to HMRC guidance IHTM17055, "where a pension or annuity ceases on death, the only pension benefits that are part of the estate are any arrears of pension due at the date of death. These are debts due to the estate in the normal way."

State Pension Arrears: What Executors Can Claim

Arrears are unpaid State Pension amounts from the last payment to the date of death. Executors should claim these as part of settling the estate.

If someone died after State Pension age without ever claiming their State Pension, the estate can claim up to three months of Basic State Pension in arrears. This is a significant amount worth claiming.

Maximum arrears calculations for 2025/26:

  • Full Basic State Pension: £176.45 per week

  • Three-month maximum: £176.45 × 13 weeks = £2,293.85

  • Full new State Pension: £230.25 per week

  • Three-month maximum: £230.25 × 13 weeks = £2,993.25

Patricia died at age 68 without ever claiming her State Pension. She continued working past State Pension age and didn't realize she needed to actively claim—State Pension isn't paid automatically. Her executor contacted the Pension Service and successfully claimed £2,993.25 in arrears (three months of the full new State Pension), which went into the estate.

Since 2020, DWP has been correcting historical State Pension underpayments affecting widows, divorcees, and those over 80 who didn't receive the automatic increases they were entitled to. Executors should check whether the deceased was affected.

According to gov.uk guidance on underpaid State Pension for someone who has died, people may have been underpaid if they did not inherit State Pension they were entitled to from a spouse or civil partner. Where DWP knew their details, they wrote to the next of kin or executor between 11 January 2021 and 31 December 2024.

If you think someone who has died may have been underpaid State Pension, contact the Pension Service on 0800 731 0469 (Monday to Friday, 8am to 6pm, except public holidays).

How to claim State Pension arrears as an executor:

  1. Contact the Pension Service: 0800 731 0469
  2. Provide the death certificate and proof of executorship (Grant of Probate or Letter of Administration)
  3. Confirm the deceased's National Insurance number
  4. Request an arrears calculation from DWP
  5. Arrears are paid to the estate bank account (typically within 4-6 weeks)

If the person deferred claiming State Pension to build up extra payments or a lump sum and died before claiming, that deferred lump sum becomes part of the estate. This can be a substantial amount—deferring for just one year adds approximately 5.8% to the weekly State Pension amount.

Arrears count toward the estate value for inheritance tax purposes. If the total estate (including arrears) exceeds £325,000, inheritance tax may be payable at 40% on amounts above the nil-rate band.

The Big Exception: When State Pension DOES Become Part of Your Estate

State Pension normally stops when you die and doesn't form part of your estate. But there are rare circumstances when State Pension amounts do enter your estate.

The main exceptions are arrears (covered above) and unclaimed deferred State Pension lump sums.

If someone deferred claiming their State Pension to build up extra payments, they had the option to take this as an increased weekly amount or as a one-off lump sum (for deferrals of at least 12 months under the old system). If they died before claiming this lump sum, it becomes a debt owed to the estate.

Thomas deferred claiming his State Pension for three years to build up extra payments. He died before claiming the deferred lump sum. That lump sum (£15,800) became part of his estate and was subject to inheritance tax because his total estate exceeded the nil-rate band of £325,000.

According to HMRC guidance IHTM17055, "where a pension or annuity ceases on death, the only pension benefits that are part of the estate are any arrears of pension due at the date of death. These are debts due to the estate in the normal way."

This means ongoing State Pension entitlement never forms part of your estate—only amounts already earned but not yet paid (arrears) or amounts you chose not to claim (deferred lump sums).

This treatment differs significantly from private and workplace pensions. Following the Autumn Budget 2024, private and workplace pensions will be included in inheritance tax calculations from April 2027. However, State Pension remains unaffected by this change—arrears are already included in estate valuations, and ongoing entitlement still isn't.

Example inheritance tax calculation:

  • Estate value: £400,000
  • Plus State Pension arrears: £2,500
  • Total estate: £402,500
  • Minus nil-rate band: £325,000
  • Taxable amount: £77,500
  • Inheritance tax at 40%: £31,000

The £2,500 in State Pension arrears increased the inheritance tax bill by £1,000 (40% of £2,500). Executors should always claim arrears, even though they may increase the tax liability—the net benefit to beneficiaries is still positive.

For couples where one spouse inherits the other's unused nil-rate band allowance, the transferable nil-rate band can reach £650,000, meaning most estates won't pay inheritance tax even with State Pension arrears included.

Why Unmarried Couples Can't Inherit State Pension (Even With a Will)

UK law restricts State Pension inheritance to married spouses and registered civil partners only. Unmarried partners cannot inherit State Pension benefits, regardless of how long you've lived together or what your will says.

This rule stems from State Pension legislation predating widespread cohabitation. The system was designed for the traditional marriage model common when State Pension was introduced in 1948.

The legal framework—the Social Security Contributions and Benefits Act 1992 and subsequent Pensions Act 2014—defines eligibility strictly as "spouse or civil partner." There is no provision for cohabiting partners, no matter how committed the relationship.

This creates significant financial hardship for unmarried couples. According to ONS Census 2021 data, there were approximately 3.6 million cohabiting couples in the UK in 2021 (rising to 3.5 million cohabiting couple families by 2024), yet none can inherit State Pension from their partners.

Claire and Tom lived together for 22 years and never married. Tom received £180 per week State Pension. When he died, Claire (age 64, not yet at State Pension age herself) received nothing from his State Pension—despite being named in his will as sole beneficiary.

Claire faced immediate financial hardship. She'd relied on Tom's State Pension to contribute £720 per month toward their living expenses. That income disappeared overnight, and she had two years to wait before claiming her own State Pension.

Marriage or civil partnership is the only guaranteed way to access State Pension inheritance. However, unmarried couples can provide financial protection through other means:

Financial protection alternatives for unmarried couples:

  1. Marriage or civil partnership: The only way to access State Pension inheritance rights
  2. Life insurance: Name your partner as beneficiary (bypasses the estate and avoids inheritance tax if written in trust)
  3. Joint property ownership: Ensure property passes automatically as beneficial joint tenants, not tenants in common
  4. Private pension nominations: Update expression of wish forms with all pension providers to include your partner
  5. Comprehensive will: Ensure your partner inherits property, savings, and personal possessions—the assets you can control

Many unmarried couples believe a will protects their partner completely. It doesn't. Your will controls property, savings, and possessions, but it cannot override State Pension rules that exclude unmarried partners.

The emotional impact is significant. Partners who contributed to household expenses for decades, supported each other through illness, and built a life together receive nothing from State Pension when the other dies. Meanwhile, someone married for just one year before their spouse dies may inherit substantial State Pension benefits.

This isn't a moral judgment on the relationship—it's simply how UK pension law is structured. Understanding these rules allows unmarried couples to plan appropriately, ensuring financial protection through the mechanisms available to them.

If you're an unmarried couple, your will becomes even more critical. Without it, intestacy rules may give your estate to blood relatives, not your partner. A comprehensive will ensures your partner inherits everything you can legally leave them, even though State Pension isn't part of that.

Learn more about financial protections unmarried couples need in their wills.

What You SHOULD Include in Your Will (Since State Pension Isn't One of Them)

Your will cannot control State Pension inheritance, but it absolutely must control the assets you can distribute. Here's exactly what belongs in your will.

Assets your will SHOULD cover:

  1. Property: House, flat, land, rental properties, timeshares, any real estate you own
  2. Financial accounts: Savings accounts, current accounts, ISAs, Premium Bonds, fixed-rate bonds
  3. Investments: Stocks, shares, bonds, investment portfolios, unit trusts
  4. Personal possessions: Jewelry, cars, artwork, furniture, collections, antiques
  5. Business interests: Shares in limited companies, partnership interests, sole trader assets
  6. Digital assets: Online accounts, cryptocurrency, domains, intellectual property
  7. Life insurance policies written in trust (if not in trust, they bypass the estate)
  8. Guardianship for minor children if you have children under 18
  9. Funeral wishes and executor appointments to ensure someone manages your estate

While State Pension cannot be included in your will, you should understand how private and workplace pensions are handled.

Private and workplace pensions:

  • These typically sit outside your estate
  • They're distributed according to expression of wish forms (also called beneficiary nomination forms) you complete with the pension provider
  • Your will cannot override these beneficiary forms
  • However, you should reference pensions in your will so executors know they exist and where to find them

Helen, 65, wrote a will leaving everything to her two adult children equally. She also completed beneficiary nomination forms for her £180,000 workplace pension, naming her children as beneficiaries.

She referenced the pension in her will: "I have completed expression of wish forms for my pension held with XYZ Pension Scheme. My executors should contact the scheme at [contact details] to facilitate claims."

This ensured her executors knew the pension existed, had the information to contact the scheme, and understood Helen's wishes—even though the pension scheme trustees make the final decision on distribution.

Pension beneficiary forms are recommendations, not legally binding instructions. Pension scheme trustees have discretion to distribute as they see fit, but they almost always follow your expressed wishes if the forms are current and clear.

The April 2027 inheritance tax changes mean private and workplace pensions will be included in IHT calculations. This makes it even more important to keep beneficiary nominations current and to discuss pension arrangements with your executors.

Creating a comprehensive will addresses all controllable assets in one legally binding document. Your will ensures property goes to your partner (especially critical for unmarried couples), savings go to your children, and personal possessions go to those you choose.

Unlike State Pension inheritance (which follows government rules) or private pension inheritance (which follows beneficiary forms), your will gives you complete control over property, savings, and possessions.

Creating a comprehensive will takes 15 minutes online with WUHLD's guided platform—ensuring your property, savings, and possessions go exactly where you intend, even though State Pension inheritance is governed by separate rules.

Discover what to include using our comprehensive checklist of assets for your will.

How to Check What Your Spouse Could Inherit from Your State Pension

You can check what your spouse or civil partner might inherit from your State Pension by accessing your State Pension forecast and contacting the Pension Service for complex situations.

Step-by-step guide to checking inheritance eligibility:

  1. Check your State Pension forecast: Visit gov.uk/check-state-pension and sign in with your Government Gateway account
  2. Review Additional State Pension/protected payment: Your forecast shows if you have Additional State Pension built up before 2016 (inheritable by spouse under certain conditions)
  3. Use the inheritance calculator: Contact the Pension Service on 0800 731 0469 to get an estimate of what your spouse could inherit based on your National Insurance record
  4. Consider complex cases: If you've been divorced, remarried, or have SERPS/S2P questions, call the Pension Service for personalized guidance
  5. Document your findings: Share information with your spouse and executor so they know what to expect and can claim when the time comes

Your State Pension forecast shows your expected weekly amount at State Pension age based on your National Insurance contributions to date. It also shows if you have Additional State Pension from the old system.

If you reached State Pension age before 6 April 2016, you may have built up Additional State Pension (formerly called SERPS or S2P). Your spouse or civil partner may be able to inherit up to 50% of this amount if you were married before 6 April 2016.

Robert, 70, checked his State Pension forecast and discovered he had £45 per week in Additional State Pension built up before 2016. He married his wife Denise before 2016, so she could inherit 50% (£22.50 per week) when he dies.

Robert documented this in a letter stored with his will, noting: "Denise can inherit approximately £22.50/week from my Additional State Pension. Contact Pension Service on 0800 731 0469 with my National Insurance number [XX XX XX XX X] to claim after my death."

This simple documentation ensured Denise knew to claim the inheritance and had the information she needed to contact DWP.

The gov.uk tools provide estimates, not guarantees. The actual amount your spouse inherits depends on your complete National Insurance record at the time of death, when you both reach State Pension age, and whether you've claimed any deferred amounts.

If you deferred claiming State Pension to build up extra payments, your spouse may inherit the extra amount you built up through deferral. This includes both increased weekly payments and any unclaimed lump sums.

For personalized calculations, contact the Pension Service directly on 0800 731 0469 (Monday to Friday, 8am to 6pm). They can access your full National Insurance record and provide specific inheritance estimates based on your situation.

If your spouse won't inherit much from your State Pension—perhaps because you married after 6 April 2016 or have limited Additional State Pension—ensure other assets provide financial security. Your will should leave property, savings, and investments in a way that supports your spouse's financial needs.

For unmarried couples, checking State Pension inheritance confirms what you already know: your partner won't inherit anything. This makes comprehensive will planning and alternative financial protections (life insurance, joint property, private pension nominations) essential.

Frequently Asked Questions About State Pension and Wills

Q: Does my will affect my State Pension entitlement?

A: No, your will does not affect your State Pension entitlement or who inherits State Pension benefits. State Pension inheritance is governed by Department for Work and Pensions (DWP) rules, not by the terms of your will. Only spouses and civil partners can inherit certain State Pension benefits based on specific eligibility criteria set by UK law.

Q: Can I leave my State Pension to someone in my will?

A: No, you cannot leave your State Pension to anyone in your will. State Pension payments stop when you die (with limited exceptions for arrears). However, your spouse or civil partner may be able to inherit part of your Additional State Pension or protected payment under DWP rules, regardless of what your will says.

Q: What happens to unpaid State Pension when someone dies?

A: Unpaid State Pension arrears (amounts owed from the last payment to the date of death) become part of the deceased's estate. The estate's executor can claim these arrears, typically covering up to three months of Basic State Pension if the person died after State Pension age without claiming. These arrears are subject to inheritance tax as part of the estate.

Q: Can unmarried partners inherit State Pension benefits?

A: No, unmarried partners and cohabiting couples cannot inherit State Pension benefits, even if named in a will. Only legally married spouses and registered civil partners are eligible to inherit Additional State Pension or protected payments under UK law. This is a key reason unmarried couples should consider other financial protections in their estate planning.

Q: How does remarriage affect State Pension inheritance?

A: If you remarry or form a new civil partnership before reaching State Pension age, you lose the right to inherit State Pension benefits from your deceased spouse or civil partner. This rule applies even if you were entitled to inherit under the old rules. However, remarriage after reaching State Pension age does not affect benefits you're already receiving.

Q: Do I need to mention State Pension in my will?

A: No, you don't need to mention State Pension in your will because it's not an asset you can bequeath. State Pension entitlements are governed by National Insurance contributions and DWP rules, not testamentary documents. However, your will should address other pensions (workplace, private) and financial assets to ensure comprehensive estate planning.

Q: What's the difference between State Pension and private pensions in wills?

A: State Pension cannot be distributed through a will and inheritance is governed by DWP rules for spouses/civil partners only. Private and workplace pensions typically sit outside your estate and are distributed according to beneficiary nomination forms you complete with the pension provider, not according to your will. Always update pension nominations when circumstances change.

Conclusion

Understanding State Pension inheritance can be confusing, but the core principles are straightforward:

  • Your will doesn't control State Pension inheritance—Department for Work and Pensions rules determine who can inherit (spouses and civil partners only), regardless of what your will says
  • Unmarried partners cannot inherit State Pension benefits, even if you've lived together for decades and named them in your will—marriage or civil partnership is the only route under current UK law
  • State Pension arrears become part of your estate—executors can claim up to three months of unpaid pension, which may be subject to inheritance tax if your total estate exceeds the nil-rate band
  • While you can't control State Pension via will, you must control the assets you can—property, savings, personal possessions, and private pension nominations (via beneficiary forms)
  • Check what your spouse could inherit using the gov.uk State Pension forecast tool, and ensure your will provides comprehensive financial protection for assets within your control

State Pension inheritance may be governed by government rules, but the rest of your estate is entirely within your control. Creating a clear, legally valid will ensures your property, savings, and possessions go exactly where you intend—providing peace of mind and financial security for the people you care about most.

Need Help with Your Will?

Understanding what your will can and can't control is the first step toward comprehensive estate planning. While State Pension inheritance follows DWP rules, your property, savings, and personal possessions are distributed according to your will—making it essential to have a clear, legally valid document in place.

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.

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