Farra is a death administration assistant for UK families. Get step-by-step guidance for registering a death, applying for probate, notifying banks, and managing bereavement admin. From essential documents to practical checklists, Farra simplifies estate paperwork and funeral-related tasks so you can focus on what matters.
The Firefighters' Pension Scheme (FPS) covers serving and retired firefighters in England. There are several scheme generations: FPS 1992, the New Firefighters' Pension Scheme 2006 (NFPS), and the FPS 2015. Wales, Scotland and Northern Ireland run their own firefighters' schemes under separate regulations; the figures below are the England ones. When a member dies, their family can claim a lump sum death grant and an ongoing survivor's pension. Whether probate is needed turns on who the death grant is payable to, and that differs sharply between the 1992 scheme and the later ones.
Usually no — but not because the scheme is a discretionary trust. It is not a trust at all. The Firefighters' Pension Scheme is created by regulations, has no trustees, and the entitlements are set out in law.
In FPS 2006 and FPS 2015 the fire and rescue authority as scheme manager does hold a discretion over who receives the death grant. Regulation 95 of the 2014 Regulations lets it pay "at its absolute discretion" to a nominee, the personal representatives, or anyone appearing to have been a relative or dependant; the 2006 Scheme allows payment "to such person or persons as the authority think fit". Where it pays a named individual, no grant of probate is needed.
In FPS 1992 there is no discretion. Rule E1(4) says the death grant is paid to a qualifying surviving spouse, and if there is no such spouse, to the personal representatives — which means it forms part of the estate. If that applies, you may need to apply for probate before the funds can be distributed.
A surviving spouse or civil partner is entitled to an ongoing survivor's pension. In all three schemes the rate is half, not a third: regulations 78 to 80 of the 2014 Regulations give the surviving partner half the member's pension (half of the ill-health pension the member would have drawn if they died in service); the 2006 Scheme is "half of the deceased member's pension"; and Schedule 3 to the 1992 Scheme sets the spouse's ordinary pension at half the base pension, or a requisite benefit pension if that is greater. It is paid for life and is taxable as income. Eligible children may receive a pension until age 18, or 23 if in full-time education.
Where a firefighter dies in the line of duty, enhanced death benefits may be payable under ill-health or special provisions. Contact the fire authority or pension administrator for details.
In FPS 2006 and FPS 2015, members can name who should receive the lump sum death grant. The fire and rescue authority takes the nomination seriously, but the regulations give it the final say. In FPS 1992 a nomination has no effect on the death grant at all — rule E1(4) fixes the recipient as the qualifying surviving spouse, or the personal representatives if there is none.
The survivor's and children's pensions are paid under the scheme regulations to whoever qualifies. No nomination form affects them.
Problems arise when nominations are out of date — for instance, if a firefighter named a former partner or a beneficiary who has since died. If you believe the nomination may be outdated, contact the pension administrator as soon as possible and provide context about the firefighter's personal circumstances.
See GOV.UK for the latest rules on tax on a private pension you inherit.
From 6 April 2027 most unused pension funds and death benefits come into the estate for inheritance tax. HMRC's policy paper of 26 November 2025 states that all death in service benefits payable from a registered pension scheme are excluded from that change — discretionary and non-discretionary schemes alike — as are dependants' scheme pensions from a defined benefit arrangement. Both of the main Firefighters' Pension Scheme death benefits therefore sit outside it: the death grant for a death in service, and the survivor's pension.
Where a death grant is instead issued to the estate — the FPS 1992 position when there is no qualifying spouse — it is assessed for inheritance tax with everything else the member owned. The spouse, civil partner and charity exemptions are kept, and personal representatives, not scheme administrators, are liable for reporting and paying any inheritance tax due on whatever is in scope. Read our full guide to pensions and inheritance tax from April 2027 for a detailed explanation of what is changing and who will be affected.
In FPS 2006 and FPS 2015 the fire and rescue authority decides, and will normally pay the surviving spouse or civil partner; if there is none and no dependant, it can pay the personal representatives. In FPS 1992 the rules decide without any nomination: the qualifying surviving spouse, or failing that the personal representatives. Where the grant goes to the personal representatives it becomes part of the estate and subject to the probate and estate administration process.