What Happens to a Police Pension When Someone Dies?

What happens to a Police pension when someone dies?

1Police pension death benefits bypass probate — they are paid at the scheme's discretion to nominated beneficiaries or eligible dependants
2A death gratuity (typically two to three times pensionable pay) plus a survivor's pension are payable for most active and retired officers
3The nomination form tells the administering authority who should receive the lump sum — trustees have discretion but usually follow 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 Police 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

There are several police pension schemes in the UK — the Police Pension Scheme 1987 (PPS), the New Police Pension Scheme 2006 (NPPS), and the Police Pension Scheme 2015 (PPS 2015). Each covers serving and retired officers in England and Wales. When an officer dies, their family can claim a death gratuity and an ongoing survivor's pension. These benefits sit outside the estate and do not normally require probate.

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Does a Police Pension Require Probate?

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

If no nomination is in place and there are 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 Police Pension Pay?

Death Gratuity (Lump Sum)

PPS 1987 — active service: typically two times the officer's pensionable pay at the date of death
NPPS 2006 — active service: three times the officer's pensionable pay
PPS 2015 — active service: three times the officer's pensionable pay
Deferred officers: a lump sum based on the deferred pension value
Retired officers: a residual amount may be payable if the officer dies within a specified period of 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 officer's pension entitlement, depending on the scheme. This is paid for life and is taxable as income. Eligible children may also receive a pension until age 18 or 23.

Where an officer dies in the line of duty, enhanced benefits may be payable. Contact the officer's force HR department or the pension administrator for details.

How to Claim Police Pension Death Benefits

Contact the force or pension administrator. For active officers, contact the HR department of the officer's force. Retired officers' pensions are administered by the force or an outsourced pension administrator — check the officer's pension statements.
Provide the death certificate. A certified copy will be required.
Complete the claim forms. You will need to provide evidence of your relationship to the officer and details of any financial dependency.
Allow time for processing. Claims are typically assessed within weeks of receiving complete documentation, though complex cases may take longer.

If you are unsure which scheme the officer was in, contact their last force or use the Pension Tracing Service.

The Nomination Form: Why It Matters

Police pension members can complete a nomination form specifying who should receive the lump sum death gratuity. The administering authority will give significant weight to this nomination but retains discretion — this is what keeps the funds outside the estate for IHT purposes.

An out-of-date nomination (for example, naming a former spouse or a deceased person) can cause delays and unexpected outcomes. Officers should update their nomination after any major change in personal circumstances. If you are a bereaved family member and believe the nomination is out of date, contact the pension administrator and explain the circumstances.

Tax on Police Pension Death Benefits

Death before age 75: The lump sum death gratuity is normally tax-free for the recipient, subject to the lump sum allowance. The survivor's pension is taxable as income.
Death at age 75 or over: The lump sum is taxed as income for the recipient at their marginal rate. The survivor's pension remains taxable as income.

IHT and Police Pensions From April 2027

Currently, police 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 Police 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 Police 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 guide to pensions and inheritance tax from April 2027 for the latest position, and review the current inheritance tax rules for 2026/27.

If There Is No Nomination Form

If no nomination form is on file, the administering authority will exercise discretion and will typically pay the death gratuity to the surviving spouse or civil partner. If there is no spouse and no dependants, the gratuity may be paid to the estate, triggering the probate process and potentially inheritance tax.

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