You can nominate anyone you wish to receive the Death grant.
If you nominate more than one person, you must show the individual share you wish each nominee to receive, for example 40%, 60%. The total of all individual shares must add up to 100%. You can change this as many times as you like, and at any time.
Your expression of wish will in most cases be followed. But nominations can become out of date, and occasions do arise where the Fund must use its discretion where the form no longer appears appropriate.
It is important that you submit a new expression of wish nomination if:
- your wishes change
- any person nominated dies
- you have nominated a spouse or civil partner, and your divorce or the partnership is dissolved via a court process
Inheritance tax rules are changing from 6 April 2027
From 6 April 2027, inheritance tax rules are changing for all pension schemes. If you nominate someone other than your married spouse or civil partner, and depending on the total value of your estate, a death grant due may be subject to inheritance tax. Death in service grants which are payable to beneficiaries of active members are exempt.
How do I make my Death grant expression of wish nomination?
If you haven’t made your expression of wish nomination yet, or want to update or change the one currently in place, please do so in the 'Manage beneficiaries' section of your secure online MyPension account, or alternatively please download, complete and return the paper form below.
