What Happens to a Firefighters' Pension When Someone Dies?

What happens to a Firefighters' Pension when someone dies?

1Firefighters' pension death benefits bypass probate — they are paid at the scheme's discretion to nominated beneficiaries or dependants
2A death gratuity (typically two to three times pensionable pay) plus a survivor's pension are payable for most active members
3The nomination form tells the scheme who should receive the lump sum — the administering authority has discretion but usually follows a valid nomination
4Death gratuities paid before age 75 are normally tax-free; after 75, the recipient pays income tax at their marginal rate
5From April 2027, pension funds will come within the scope of IHT — but as a DB scheme, the Firefighters' Pension pays lump sums and survivor's pensions, not unspent DC pots; how the new rules apply to DB death benefits is still subject to HMRC guidance

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. When a member dies, their family can claim a death gratuity and an ongoing survivor's pension. These benefits are held outside the estate and do not normally require probate.

Have more questions on UK death administration? Let Farra help.

Talk to Farra →

Does a Firefighters' Pension Require Probate?

In most cases, no. Firefighters' pension death benefits are held in a discretionary trust, so they fall outside the deceased's estate. The administering fire authority (or its pension administrator) can pay the death gratuity directly to the nominated beneficiary without a Grant of Probate.

If there is no nomination and no eligible dependants, the death gratuity may be paid to the estate. In that case, you may need to apply for probate before the funds can be distributed.

What Death Benefits Does the Firefighters' Pension Pay?

Death Gratuity (Lump Sum)

FPS 1992 — active service: two times the firefighter's pensionable pay at the date of death
NFPS 2006 — active service: three times the firefighter's pensionable pay
FPS 2015 — active service: three times the firefighter's assumed pensionable pay
Deferred members: a lump sum based on the deferred pension value
Retired members: a residual amount may be payable if the firefighter dies within a specified period after retirement

Survivor's Pension

A surviving spouse or civil partner is entitled to an ongoing survivor's pension — typically around a third to half of the firefighter's pension entitlement, depending on the scheme and circumstances. This is paid for life and is subject to income tax. 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.

How to Claim Firefighters' Pension Death Benefits

Contact the fire authority or pension administrator. For active firefighters, contact the HR team of the relevant fire and rescue service. For retired members, check pension statements for the administering authority's contact details.
Provide a certified copy of the death certificate. This will be required before any claim can be processed.
Complete the claim forms. The administrator will send you the relevant paperwork. Dependants claiming a survivor's pension will need to provide evidence of the relationship.
Allow time for processing. Most straightforward claims are resolved within a few weeks of receiving all documentation.

The Nomination Form: Why It Matters

Firefighters' Pension Scheme members are encouraged to complete a nomination form (expression of wishes) specifying who should receive the lump sum death gratuity. The administering authority will take this nomination seriously but retains discretion — this is what keeps the funds outside the estate for IHT purposes.

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.

Tax on Firefighters' Pension Death Benefits

Death before age 75: The lump sum death gratuity is normally tax-free for the recipient. The survivor's pension is taxable as income.
Death at age 75 or over: The lump sum is taxed as income at the recipient's marginal rate (20%, 40%, or 45%). The survivor's pension remains taxable.

See GOV.UK for the latest rules on tax on pension death benefits.

IHT and Firefighters' Pensions From April 2027

Currently, firefighters' pension death benefits fall outside the estate and are not liable to inheritance tax. The government has announced that from 6 April 2027, pension funds will come within the scope of IHT — but the Firefighters' Pension Scheme is a defined benefit (DB) scheme, not a defined contribution (DC) pot.

The April 2027 changes primarily target unspent DC pension pots. The Firefighters' Pension Scheme pays a death gratuity lump sum and an ongoing survivor's pension — it does not hold an accumulated pot in the way a SIPP or workplace DC scheme does. How the new rules will apply to DB death gratuities and survivor pensions is still subject to HMRC guidance. For deaths before April 2027, the current rules apply. 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.

If There Is No Nomination Form

If the firefighter did not complete a nomination form, the administering authority will use discretion. The death gratuity will typically be paid to the surviving spouse or civil partner. If there is no eligible spouse and no dependants, the gratuity may be paid to the estate, which then becomes subject to the probate and estate administration process.

Related Guides