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Legal & General (L&G) is one of the UK's largest financial services companies, providing workplace pensions, personal pensions, and SIPPs. When an L&G pension holder dies, the fund value can be paid to a nominated beneficiary or eligible dependant. These funds fall outside the estate and do not normally require probate.
In most cases, no. L&G pension funds are held in a discretionary trust, meaning they fall outside the deceased's estate. Legal & General can pay the death benefit directly to the nominated beneficiary without a Grant of Probate.
If there is no nomination and no suitable beneficiary can be identified, the fund may be paid to the estate. In that case, probate may be required before the funds are released.
For defined contribution pensions and SIPPs, the death benefit is the full fund value at the date of death. L&G may offer beneficiaries the following options depending on the policy type:
L&G also provides group life insurance (death in service) through many employer schemes. If the deceased was employed, check whether the employer had a separate group life policy — this is a distinct benefit from the pension fund.
Legal & General pension holders should complete an expression of wishes formspecifying who should receive the fund. L&G trustees give significant weight to this nomination but retain discretion — they are not legally bound by it. This is what keeps the fund outside the estate for IHT purposes.
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Members should review and update their expression of wishes after any major life event. An outdated nomination can lead to delays and unexpected outcomes for bereaved families.
See GOV.UK for current guidance on tax on pension death benefits.
Currently, L&G pension funds fall outside the estate and are not subject to inheritance tax. From 6 April 2027, proposed changes will bring unspent pension funds within the scope of IHT. The fund value at death may be included in the estate for inheritance tax purposes.
Read our full guide to pensions and inheritance tax from April 2027 and the inheritance tax guide for 2026/27.
If no expression of wishes is on file with L&G, their trustees will use discretion. They will typically pay to the surviving spouse or civil partner. If no suitable beneficiary is found, the fund may be paid to the estate, which becomes subject to the probate and estate administration process.
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