What Is an Expression of Wish Form?
An expression of wish form — sometimes called a nomination form or beneficiary nomination — is a document you complete with your pension provider to indicate who should receive your pension death benefits. It is the primary mechanism by which you communicate your wishes to the pension scheme trustees who will ultimately decide how your pension is distributed after your death.
The term “expression of wish” is deliberately chosen. Unlike a will, which is a legally binding document, an expression of wish is a non-binding guide for the scheme trustees. The trustees retain full discretion over who receives your pension death benefits. This discretionary arrangement is not a weakness in the system — it is a deliberate feature that provides a significant tax advantage.
Why the Discretionary Structure Matters
The reason your pension nomination is an expression of wish rather than a binding direction relates to inheritance tax (IHT). Because pension death benefits are paid at the trustees' discretion from a trust arrangement, they sit outside your estate for IHT purposes. If your nomination were legally binding, HMRC could argue that you had a right to direct the pension benefits, making them part of your taxable estate.
This means that for now (until the April 2027 changes), your pension can pass to your beneficiaries without any inheritance tax being charged on it, regardless of the size of your estate. The discretionary trust structure is what makes this possible.
What Information You Need to Provide
A typical expression of wish form asks for the following details about each nominated beneficiary:
- Full legal name — including middle names to avoid any ambiguity
- Date of birth — helps the provider identify the correct person
- Relationship to you — spouse, child, partner, friend, etc.
- Current address — so the provider can contact them
- Percentage share — what proportion of the death benefit each person should receive (must total 100%)
Some forms also allow you to specify how you want the death benefits to be paid — for example, as a lump sum, through beneficiary drawdown, or as an annuity. However, this level of detail is not always available on every provider's form.
Nominating a Charity
If you wish to nominate a charity as a beneficiary (or partial beneficiary) of your pension, you will typically need to provide the charity's registered name and charity number. This can be a tax-efficient way to leave money to a cause you care about, as the charity will not pay income tax on the pension death benefits it receives.
DC vs DB: Different Rules for Nominations
The scope of your expression of wish depends on the type of pension you hold.
| Pension Type | What You Can Nominate | Flexibility |
|---|---|---|
| DC pension (personal, SIPP, workplace) | Full pension pot — lump sum, drawdown, or annuity to any person or charity | Very high |
| DB pension — lump sum death benefit | Lump sum (death-in-service) to any person | High |
| DB pension — dependant's pension | Ongoing pension to spouse/civil partner and dependent children only | Low — restricted by scheme rules |
For DC pensions, you have virtually unlimited flexibility in who you nominate. For DB pensions, the ongoing dependant's pension is restricted by scheme rules, but the lump sum death benefit can usually be directed to anyone via your expression of wish.
How to Complete Your Expression of Wish Form
Follow these steps to ensure your form is completed correctly:
- Log in to your pension provider's online portal or contact them to request a paper form. Most modern providers such as PensionBee, Nutmeg, and Penfold offer online nomination
- Gather your beneficiaries' details — full names, dates of birth, and addresses
- Decide on the percentage split — think carefully about how you want to divide your pension. You can nominate one person for 100% or split it among several people
- Consider contingent beneficiaries — some providers allow you to name backup beneficiaries in case your primary nominee predeceases you
- Complete and submit the form — double-check all details before submitting
- Request written confirmation — always verify that your provider has received and recorded your nomination
What Happens If You Do Not Have a Form on File
If you die without a valid expression of wish, or if your form is so outdated that the trustees do not consider it reliable, the trustees must decide who receives your pension death benefits at their own discretion. In making this decision, they will typically consider:
- Whether you had a spouse or civil partner at the time of death
- Whether you had dependent children
- Any previous nominations, even if outdated
- Information from your employer or family about your circumstances
- The provisions of your will (as a secondary guide, not a binding instruction)
This process can take months and can lead to disputes among family members. In the worst cases, your pension could go to someone you would not have chosen. Completing and maintaining your expression of wish avoids all of this uncertainty.
Common Mistakes to Avoid
These are the most frequent errors people make with their expression of wish forms:
- Never completing a form at all — especially common with auto-enrolled workplace pensions
- Naming an ex-partner and not updating after divorce — divorce does not automatically revoke your pension nomination
- Assuming your will covers your pension — it does not, as pensions sit outside your estate
- Forgetting about old or deferred pensions — each pension needs its own nomination
- Not naming contingent beneficiaries — if your sole nominee dies before you, the trustees must exercise discretion
- Not telling your family about your pensions — your beneficiaries need to know which providers to contact
For a comprehensive look at these pitfalls, read our guide on pension and will mistakes to avoid.
Expression of Wish and the April 2027 IHT Changes
From April 2027, unused pension funds will be brought within the scope of inheritance tax. This means the value of your pension at death will be added to your estate for IHT purposes. While this does not change how expression of wish forms work, it makes them even more important. The interaction between your pension nominations, your will, and your overall estate plan will become more complex, and mistakes could be more costly.
If you have significant pension savings, it is worth speaking to an FCA-regulated adviser to ensure your expression of wish forms and estate plan are aligned. Get matched with an adviser for personalised guidance.
Next Steps
Check every pension you hold and ensure you have a current expression of wish form on file. If any are more than two years old, update them now. If you are unsure how many pensions you have, the government's free Pension Tracing Service can help you track down lost pensions. For further reading, see our guides on pension beneficiary nominations and pension estate planning.