# HMRC explains how IHT will be charged on pensions

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 18 May 2026, 4:42.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2323060319-icaew-hmrc-explains-how-iht-will-be.mp3

HMRC has published a technical note providing a summary of the rules applying for deaths on or after the 6th of April 2027, and setting out a timetable for publishing secondary legislation, guidance and interactive tools.

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