What happens to a pension when a partner dies?

Figures correct for the 2026/27 tax year. Last checked against GOV.UK, HMRC and MoneyHelper on 23 October 2026.

9 min read

Information, not financial advice. Life Cashflow is not authorised by the FCA.

Short answer

What happens to my pension when I die, and what does my partner get?

A final salary pension may pay a survivor's pension. A pension pot can usually be passed on, and is normally tax-free to draw if its owner died before 75. The State Pension stops, though some widowed people inherit extra. In Ray and Viv's invented example, Ray dies at 80, so the inherited pot is taxed as Viv's income.

Bar chart from the planner of where the money for each year comes from, after tax, for Ray and Viv, an invented married couple, in today's prices. Until 2036/37 the bars are both State Pensions, Ray's final salary pension and money from savings or Ray's pension, meeting spending of £42,000. A dashed line marks 2037/38, the first year after Ray's death. From then the bars are Viv's State Pension, the survivor's pension from the final salary pension and withdrawals from the inherited pension, meeting spending of £29,400. — In this example, Ray and Viv are married and Ray is planned to 80. From 2037/38, Ray's State Pension of £12,548 a year stops, the final salary pension continues to Viv at 50%, £7,500 a year before tax, and household spending falls to 70%, £29,400. The pension Viv inherits is drawn first: £13,855 before tax that year, in today's prices. Ray and Viv are an invented example, and the chart is an illustration of the planner's arithmetic, not a forecast.
Assumes 2.5% inflation a year and steady growth of 5% a year on pensions, and 3% on cash and the home, before charges. Tax rules are those for 2026/27 and later years as now legislated, and can change. Real returns vary, and the value of investments can go down as well as up.
Open this example in the plannerDownload Ray and Viv's example plan (a JSON file: in the planner, choose File, then Open a saved file)

Key facts

A defined benefit pension can usually only be paid on to a dependant, such as a husband, wife, civil partner or child under 23.
If a pension's owner dies before 75, most lump sums and money from a drawdown fund or annuity are usually tax-free to the person who inherits; at 75 or over they are taxed as that person's income.
A tax-free lump sum death benefit becomes taxable if it is paid more than 2 years after the pension provider is told of the death.
A widowed spouse or civil partner may inherit part of a partner's Additional State Pension or half of a protected payment, depending on when they married and when the partner reached State Pension age.
From 6 April 2027 unused pension funds count towards the estate for inheritance tax, and what passes to a spouse or civil partner stays exempt.
In the planner, household spending falls to 70% after the first death unless you change it, and the survivor is taxed on their own.

When someone dies, what happens to each of their pensions depends on its type and its rules. A defined benefit pension may continue as a survivor's pension, a pension pot can usually be paid to the people the member nominated, and the State Pension stops, though a widowed spouse or civil partner sometimes inherits extra. Income tax on what is inherited usually depends on whether the person died before 75.

What happens to a final salary pension?

A defined benefit pension can usually only be paid on to a dependant of the person who died, such as a husband, wife, civil partner or child under 23. Whether a survivor's pension is paid, how much and for how long is set by the scheme's rules.

A survivor's pension of this kind is a dependants' scheme pension. It is taxed as the survivor's income at any age, and from 6 April 2027 it stays outside the estate for inheritance tax.

What happens to a pension pot?

Money left in a defined contribution pension is usually paid to the people the member nominated, though the provider can pay someone else in some cases, for example if the nominated person cannot be found. GOV.UK's guide to inherited pensions gives the usual income tax:

Payment	Owner died under 75	Owner died at 75 or over
Most lump sums	Usually no tax, up to the lump sum and death benefit allowance	Taxed as the receiver's income
Money from a drawdown fund or an annuity	Usually no tax	Taxed as the receiver's income
A pension paid by the scheme itself	Taxed as the receiver's income	Taxed as the receiver's income

A tax-free lump sum becomes taxable if it is paid more than 2 years after the provider is told of the death, and money from a drawdown fund first accessed before 6 April 2015 is taxed even when the owner died under 75. Where payments are taxed, they are added to the receiver's other income for the year, as how much tax will I pay on my pension? explains.

From 6 April 2027 unused pension funds also count towards the estate for inheritance tax, apart from what passes to a spouse or civil partner. Inheritance tax on pensions from April 2027 explains the change.

What happens to the State Pension?

The State Pension of the person who died stops. Under the new State Pension each person's amount is based on their own National Insurance record. A widowed spouse or civil partner might inherit:

part of a partner's Additional State Pension, if the marriage or civil partnership began before 6 April 2016 and the partner reached State Pension age before that date, or died before it but would have reached State Pension age on or after it;
half of a partner's protected payment, if the marriage or civil partnership began before 6 April 2016 and the partner reached State Pension age, and died, on or after that date;
extra State Pension or a lump sum from a partner's deferral, if the partner reached State Pension age before 6 April 2016 and they were still married or in the civil partnership when the partner died.

Nothing can be inherited by someone who remarries or forms a new civil partnership before reaching State Pension age. People who are under State Pension age when a partner dies may be able to get Bereavement Support Payment.

What does the example show?

Ray and Viv are an invented married couple who spend £42,000 a year. Ray gets the State Pension and a final salary pension of £15,000 a year that pays 50% to a surviving spouse, and has a £180,000 personal pension. Viv gets the State Pension and has a £60,000 workplace pension. Ray is planned to 80.

From 2037/38, the first year after Ray's death, in today's prices:

Ray's State Pension of £12,548 a year stops, and Viv's own carries on.
Ray's final salary pension continues to Viv at 50%, £7,500 a year before tax.
Household spending for Viv falls to 70%, £29,400 a year, the planner's starting survivor percentage.
Ray's pension pot passes to Viv as an inherited pension, which the planner draws before Viv's own: £13,855 before tax in 2037/38.
Because Ray dies at 80, after 75, those withdrawals are taxed as Viv's income, and Viv's income tax that year is £4,503.

In the second scenario Ray is planned to 74 instead, so Ray dies before 75. The planner treats the inherited pension as tax-free to draw: in 2031/32 Viv draws £11,084 from it and pays £1,732 of income tax, on the State Pension and the survivor's pension only, in today's prices. Viv's year details show the personal allowance as £11,388 in those years, in today's prices, because it is frozen until 5 April 2031 and the planner assumes it rises with inflation after that.

The ages are assumptions about how long each person lives, not predictions, and the example shows only how the rules apply at each.

What this looks like in the planner

The picture at the top of this page is Ray and Viv's Cash flow view with Ray planned to 80. A dashed line marks the first year after Ray's death: spending steps down, there is one State Pension instead of two, the final salary pension halves, and withdrawals from the inherited pension take up more of the spending.

Whose figures shows Viv's own income: the State Pension only, and then also the survivor's pension and withdrawals from the inherited pension.

Planner bar chart of Viv's own income after tax each year, in today's prices, for an invented married couple. Until 2036/37 it is Viv's State Pension only. From 2037/38, after Ray's death, it is also the survivor's pension from Ray's final salary pension and withdrawals from the pension inherited from Ray. — In this example, Viv's own income is shown after tax: the State Pension only, until Ray's death, then also the survivor's pension from Ray's final salary pension and withdrawals from the pension inherited from Ray, from 2037/38. Viv's own pension is not drawn while the inherited one lasts. Ray and Viv are an invented example, and the chart is an illustration of the planner's arithmetic, not a forecast.
Assumes 2.5% inflation a year and steady growth of 5% a year on pensions, and 3% on cash and the home, before charges. Tax rules are those for 2026/27 and later years as now legislated, and can change. Real returns vary, and the value of investments can go down as well as up.
Open this example in the plannerDownload Ray and Viv's example plan (a JSON file: in the planner, choose File, then Open a saved file)

The Tax view's year detail shows how the inherited pension is taxed. With Ray planned to 80, the withdrawals are taxable pension income.

The income tax part of the planner's year detail for Viv, an invented example, in 2037/38, in today's prices: the State Pension, a survivor's pension of £7,500 from a final salary pension, £13,855 of taxable pension withdrawals from the pension inherited from Ray, the personal allowance, taxable income, income tax by band and income tax of £4,503. — In this example, Ray dies at 80, after 75, so withdrawals from the pension Viv inherits are taxed as Viv's income. In 2037/38, Viv draws £13,855 from it, and income tax on the State Pension, the survivor's pension and those withdrawals is £4,503, in today's prices. Ray and Viv are an invented example, and the year detail is an illustration of the planner's arithmetic, not a forecast.
Assumes 2.5% inflation a year and steady growth of 5% a year on pensions, and 3% on cash and the home, before charges. Tax rules are those for 2026/27 and later years as now legislated, and can change. Real returns vary, and the value of investments can go down as well as up.
Open this example in the plannerDownload Ray and Viv's example plan (a JSON file: in the planner, choose File, then Open a saved file)

With Ray planned to 74, the withdrawals are shown as other tax-free income.

The income tax part of the planner's year detail for Viv, an invented example, in 2031/32, in today's prices: the State Pension, a survivor's pension of £7,500 from a final salary pension, £11,084 of other tax-free income drawn from the pension inherited from Ray, the personal allowance, taxable income, income tax by band and income tax of £1,732. — In this example, Ray is planned to 74 instead, so dies before 75, and the planner treats withdrawals from the pension Viv inherits as tax-free. In 2031/32, Viv draws £11,084 from it, shown as other tax-free income, and income tax on the State Pension and the survivor's pension is £1,732, in today's prices. Ray and Viv are an invented example, and the year detail is an illustration of the planner's arithmetic, not a forecast.
Assumes 2.5% inflation a year and steady growth of 5% a year on pensions, and 3% on cash and the home, before charges. Tax rules are those for 2026/27 and later years as now legislated, and can change. Real returns vary, and the value of investments can go down as well as up.
Open this example in the plannerDownload Ray and Viv's example plan (a JSON file: in the planner, choose File, then Open a saved file)

Open Ray and Viv's example in the planner, see Viv's own income, open the Tax view in 2037/38, or open the scenario with Ray planned to 74 in 2031/32. The example is invented, and its growth rates are assumptions: real returns vary, and the value of investments can go down as well as up.

What does the planner leave out here?

Inherited State Pension. Only the new State Pension is modelled, on each person's own record. Additional State Pension, protected payments and deferral extras that a survivor might inherit are not.
Bereavement benefits. Bereavement Support Payment and other benefits are not modelled.
Who inherits, and how. A pension pot always passes to the surviving partner, as an inherited pension drawn as needed. Nominations to anyone else, lump sum death benefits, the 2-year limit and the lump sum and death benefit allowance are not modelled, and nor are death in service benefits.
Partners who are not married. Final salary survivor pensions go only to spouses and civil partners in the planner, although a scheme's rules can treat a partner who was financially dependent on the member, or in a relationship of mutual dependence, as a dependant.
Lifespans. Each person lives to exactly the age they are planned to.

What the planner simplifies or leaves out lists the rest.

Where can I get help with a pension after a death?

The pension scheme or provider can say what is payable and to whom. MoneyHelper gives free, impartial guidance on money and pensions, and Pension Wise offers free guidance appointments about defined contribution pensions to people aged 50 or over, and to some people under 50 who have inherited a pension. Personal advice comes from a regulated financial adviser, usually for a fee; financial guidance and advice explains the difference.

Change the inputs to your own in the planner to see the same calculation for your own household. The planner simplifies some things, and what the planner simplifies or leaves out lists them.

Change the inputs to your own in the planner to see what changes after a first death for your own household.

Open the planner

Frequently asked questions

How much of my husband's or wife's pension am I entitled to if they die?

It depends on each pension and its rules. A final salary pension may pay a survivor's pension to a husband, wife or civil partner, of an amount set by the scheme. Money left in a pension pot is usually paid to the people the member nominated. The State Pension is based on your own record, though some widowed people inherit part of a partner's Additional State Pension or protected payment.

Does your family get your pension when you die?

Often, but it depends on the pension. A defined contribution pot can usually be paid to nominated beneficiaries, and a final salary pension may pay a pension to a dependant. Some pensions stop at death, such as an annuity that does not continue paying a spouse or partner. The State Pension stops, apart from what a widowed spouse or civil partner can sometimes inherit.

What happens to the State Pension when a husband or wife dies?

The State Pension of the person who died stops. Under the new State Pension the survivor's own amount is based on their own record, but they might inherit part of a partner's Additional State Pension, half of a protected payment, or extra State Pension from deferral, depending on when the marriage or civil partnership began and when the partner reached State Pension age. Nothing can be inherited by someone who remarries or forms a new civil partnership before reaching State Pension age.

Is an inherited pension taxed?

It depends on the age of the person who died and the type of payment. If they died before 75, money from a drawdown fund or annuity and most lump sums are usually tax-free, with lump sums limited by the lump sum and death benefit allowance, and tax due on a lump sum paid more than 2 years after the provider is told of the death. If they died at 75 or over, payments are taxed as the receiver's income. A pension paid by the scheme itself is taxed as income at any age.

Can I leave my pension to my children?

A defined contribution pot can usually be paid to anyone the member nominates, including children, though the provider can sometimes pay someone else. A defined benefit pension can usually only be paid to a dependant, such as a child under 23. Payments are taxed as the child's income if the member died at 75 or over, and from 6 April 2027 unused pension funds count towards the estate for inheritance tax.

What happens in the planner when the first partner dies?

Their earnings, State Pension and other personal income stop. Each final salary pension continues to a surviving spouse or civil partner at the survivor percentage set for it. Their pension pots pass to the survivor as an inherited pension, drawn before the survivor's own and treated as tax-free if they died before 75. Household spending falls to the survivor percentage, 70% unless changed, and from then on one person's allowances apply.

Try this example in the planner

Ray and Viv's example opens on the Cash flow view with Ray planned to 80, next to the same couple with Ray planned to 74. Whose figures shows Viv's own income, and the Tax view shows how the inherited pension is taxed.

The example is invented. It opens as a scenario of its own that you can change, and anything of yours that is open stays as it is.

Open this example in the planner Start a plan of your own

Download Ray and Viv's example plan as a JSON file, and open it in the planner with File, then Open a saved file.

Sources

Checked against these sources on 23 October 2026, for the 2026/27 tax year.

Information, not financial advice. Life Cashflow is not authorised by the Financial Conduct Authority. This guide explains how UK rules work in general. It does not look at anyone's circumstances and does not say what anyone should do.

The examples are invented. Their charts and figures show the planner's arithmetic for the assumptions given, not a forecast or a promise of any outcome. Growth rates are assumptions: real returns vary, and the value of investments can go down as well as up. Tax rules are given for the 2026/27 tax year and can change.

Whether an option suits someone depends on their circumstances. Free, impartial guidance is available from MoneyHelper (opens in a new tab), and from Pension Wise (opens in a new tab) for people aged 50 or over with a defined contribution pension. Personal advice comes from a regulated financial adviser, usually for a fee, and the FCA Register (opens in a new tab) shows whether a firm is authorised.