The
PENSION
SQUEEZE
To the 2027 & 2029 Pension Rule Changes
A clear, 10-chapter breakdown of the upcoming changes high earners can't afford to ignore — and what you can do before April 2027 to protect your pension, your estate, and your tax position.
6 April 2027
Up to 67%
tax on inherited pensions
6 April 2029
£2,000 cap
NI on salary sacrifice
Free. Educational purposes only. No obligation.
What This Guide Covers
The 60% effective tax trap between £100k–£125,140 — and how to navigate it
How the April 2027 pension IHT change creates up to 67% combined tax on inherited pensions
What the April 2029 salary sacrifice NI cap means for high-contribution earners
Tax planning levers available before both deadlines — pensions, salary sacrifice, Gift Aid
Estate planning strategies that still work after the 2027 rule changes
Investment wrappers and advanced structures relevant at higher income and asset levels
A 25-year integrated case study for a £150k earner from age 40 to 65
Ready to Discuss Your Own Situation?
Reading the guide is a useful starting point.
However, many high earners find the real value comes from understanding how the 2027 and 2029 changes relate to their own pension, estate and income position.
If you would like to explore your position in more detail, TrustEvo can introduce you to an FCA-authorised financial adviser for a complimentary financial planning review.
The review is designed to help you:
- •Clarify how the 2027 and 2029 rule changes affect your specific pension and income position
- •Identify planning actions that may be worth reviewing before April 2027
- •Explore potential planning opportunities and areas that may require attention
- •Gain clarity on your options before making important financial decisions
- •Understand whether ongoing financial advice may be appropriate for your circumstances
Complimentary. No obligation.
Important Information
This guide is provided for educational purposes only. It does not constitute financial, tax or investment advice. Tax treatment depends on individual circumstances and may change. The 67% figure assumes 40% IHT stacked with 45% income tax on beneficiary drawdown for additional-rate taxpayers. Actual outcomes depend on individual circumstances. TrustEvo operates as an introducer and does not provide regulated financial advice. Any advice would be provided by the FCA-authorised adviser you are introduced to.