Expression of Wishes for Pension Death Benefits: Why It Matters 2026/27

What an expression of wishes actually is

An expression of wishes (sometimes called a letter of wishes) is a form provided by a pension scheme or provider that lets a member state who they would like to receive any death benefits — the remaining pension pot, or a lump sum death benefit — if they die before or during retirement. It is a simple, usually free, document that most people complete when they first join a pension scheme or open a SIPP, and then too often forget about for years or decades afterwards.

Why it is not legally binding — and why that is actually useful

Unlike a will, an expression of wishes does not legally bind the people responsible for deciding who gets the money. Most defined contribution pension schemes (including workplace pensions and personal pensions such as SIPPs) are structured as discretionary trusts, meaning the scheme's trustees — or the pension provider acting in that role — have the final say over who receives death benefits, guided by, but not compelled by, the expression of wishes.

This might sound like a weakness, but it is actually a deliberate and valuable feature: because the trustees, not the member, ultimately decide, the pension money is generally treated as never having formed part of the member's own estate. This is one of the key reasons pension death benefits typically sit outside the scope of probate and, under current rules, largely outside Inheritance Tax — a treatment that depends on this genuine trustee discretion existing, even though in the vast majority of cases trustees do simply follow what the member asked for.

What happens without an up-to-date form

If a member dies having never completed an expression of wishes, or having completed one so long ago that circumstances have completely changed, the trustees are left to make a decision based on whatever evidence they can gather about the member's relationships, dependants, and likely intentions. This can lead to:

• Delays, as trustees investigate who the appropriate beneficiaries might be.
• Outcomes the member would not have chosen — for example, benefits defaulting to a spouse from an earlier marriage because no updated form exists, even though the member had since remarried or begun a new long-term relationship.
• Disputes between potential beneficiaries where the member's wishes were genuinely unclear.

When to update the form

An expression of wishes should be reviewed after any significant change in personal circumstances, including:

• Marriage or entering a civil partnership
• Divorce, dissolution, or separation
• The birth or adoption of a child
• The start of a new significant relationship, particularly where unmarried
• The death of a previously nominated beneficiary
• A significant change in the value of the pension pot, which might change how it should sensibly be split

Providers generally make it straightforward to update the form online or by submitting a new one, and it is good practice to check it every few years even without an obvious trigger event, simply because it is easy to forget.

Who can be nominated

Unlike some benefits or insurance nominations that are restricted to spouses, civil partners or blood relatives, pension expression of wishes forms are usually flexible, allowing a member to nominate:

• A spouse, civil partner, or unmarried partner
• Children, grandchildren, or other relatives
• Friends with no family relationship at all
• A trust, to hold benefits for multiple people or for young children
• A charity

This flexibility makes the pension expression of wishes a useful and often overlooked estate-planning tool, particularly for cohabiting couples or blended families where the standard intestacy rules or default assumptions might not reflect the member's actual wishes.

Practical checklist

• Confirm with your pension provider whether an expression of wishes is on file, and request a copy to check it is current.
• Complete or update the form immediately after any major life event rather than leaving it "for later."
• Consider whether nominating a trust, rather than an individual, might be more appropriate for young beneficiaries or complex family situations.
• Keep a note of where the form is held (usually with the provider) alongside your will and other estate-planning documents.