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Retirees Rush to Buy Annuities as Pension Inheritance Tax Change Looms

Higher annuity payouts plus the April 2027 rule bringing unused pensions into the inheritance-tax net are driving advisers to steer clients toward annuities for income and tax planning.

Overview

  • Standard Life’s mid-2026 figures show the share of over-75s requesting annuity quotes rose from about 1.3% in 2024 to 5.5%, and requests for £1m-plus annuities have more than doubled.
  • Advisers report sharply higher client interest driven by stronger annuity rates and the April 2027 rule that will make most unused pension pots part of a person’s estate for inheritance-tax purposes.
  • Planners say one common strategy is using annuity income to make regular gifts that can qualify as tax-exempt ‘surplus income’ when strict conditions are met, which can reduce future IHT bills.
  • Market conditions are helping the shift: annuity payouts for older buyers are often approaching high single digits and the average annuity premium paid rose about 14% year-on-year into H1 2026.
  • Public understanding remains limited—many over-50s say they do not know what an annuity is—so advisers warn outcomes will depend on tailored financial advice and careful application of complex tax rules.