What happens to a SERPS pension when the person who built it up dies? It depends on which type of SERPS you mean — and the rules differ in ways that often surprise families.
This guide explains the inheritance rules for both halves of SERPS: the State Pension entitlement built up between 1978 and 2002, and any contracted-out SERPS pot sitting in a private or workplace pension. It covers what surviving spouses can inherit, the percentage rules, and where to start if you think a deceased relative had a SERPS pot you need to track down.
The Pension Tracing Service® traces pensions for living UK residents looking for their own pensions. We don't trace pensions on behalf of deceased relatives — that involves probate documentation and a different regulatory pathway. This guide is here as a free public resource. For the broader process of tracing a deceased relative's pension, see our bereavement guide, which points to the Government services and providers' bereavement teams that can help.
Before talking about inheritance, it's worth being clear about which SERPS you're asking about. The two types have completely different inheritance rules.
The Additional State Pension entitlement built up between 1978 and 2002 (and S2P from 2002 to 2016) by paying full-rate National Insurance.
Paid by the DWP as part of the weekly State Pension
A surviving spouse or civil partner may inherit a percentage of it
Cannot be passed to children, unmarried partners, or other relatives
Stops if the surviving spouse remarries or forms a new civil partnership before State Pension age
If the deceased was contracted out of SERPS for some of their working life, their NI rebates were redirected into a private/workplace pension scheme. That pot follows normal UK pension death-benefit rules.
Held by the original pension scheme administrator (or its current successor)
Passes to whoever the deceased nominated on their Expression of Wish form
Often payable as a tax-free lump sum if death is before age 75
Generally sits outside the deceased's estate for inheritance tax purposes
These two are separately administered, so a surviving family may need to deal with both halves.
A surviving spouse or civil partner may inherit a percentage of the deceased's SERPS entitlement, depending on the deceased's date of birth.
For deaths where the deceased had reached State Pension age:
Before 6 October 1937 (men) / Before 6 October 1942 (women) — 100%
6 October 1937 – 5 October 1939 (men) / 6 October 1942 – 5 October 1944 (women) — 90%
6 October 1939 – 5 October 1941 (men) / 6 October 1944 – 5 October 1946 (women) — 80%
6 October 1941 – 5 October 1943 (men) / 6 October 1946 – 5 October 1948 (women) — 70%
6 October 1943 – 5 October 1945 (men) / 6 October 1948 – 5 October 1950 (women) — 60%
6 October 1945 onwards (men) / 6 October 1950 onwards (women) — 50%
So a 70-year-old widow whose late husband (born 1948) had built up £80 a week of SERPS may now inherit up to 50% of that — £40 a week — added to her own State Pension.
If the surviving spouse reaches State Pension age on or after 6 April 2016 (i.e. is under the new State Pension), the rules are more limited. They can inherit only:
A protected payment if the deceased's "starting amount" was higher than the full new State Pension
Some of the deceased's deferred State Pension if applicable
In short: a younger surviving spouse (under the new State Pension) generally inherits less than an older one (under the old rules).
To inherit any State Pension SERPS, the surviving spouse must:
Have been legally married to or in a civil partnership with the deceased at the time of their death (cohabiting partners do not qualify)
Have reached State Pension age themselves
Not have remarried or formed a new civil partnership before reaching State Pension age (in which case they lose the inheritance entitlement)
The DWP needs to know about the death and your relationship to the deceased. The simplest route is gov.uk/tell-us-once, which informs the DWP and other Government services in one notification.
You can then contact the DWP Pensions Service directly to discuss inherited entitlement and update your own State Pension claim. They'll calculate the inherited amount based on the deceased's record and the rules above.
If the deceased was contracted out of SERPS at any point and the contracted-out NI rebates went into a private or workplace pension, that pot follows the standard UK pension death-benefit rules.
Usually paid as a tax-free lump sum to nominated beneficiaries (the deceased's "Expression of Wish")
Or paid as drawdown income if the beneficiary opts for that, in which case it's tax-free too
Sits outside the deceased's estate for inheritance tax purposes
Paid as a lump sum or drawdown to nominated beneficiaries
The recipient pays income tax at their marginal rate on what they take
Still sits outside the estate for IHT
(Note: HM Treasury announced changes to pension IHT treatment that take effect from April 2027. These will bring some pension death benefits into the estate for IHT purposes. A regulated adviser can confirm the position for your specific circumstances.)
Each pension provider that holds a contracted-out SERPS pot needs to be contacted by the personal representative of the deceased's estate (executor or administrator). They'll require:
The original death certificate
The Grant of Probate (or Confirmation in Scotland) — sometimes a Small Estates declaration is enough for very small pots
Photo ID and proof of address for the personal representative
The Expression of Wish form (the provider holds this on file)
The provider's bereavement team handles the claim and pays out per the scheme rules and the deceased's nominations.
For more on the broader bereavement process see our trace a pension after bereavement guide.
If the deceased was contracted out of SERPS but you don't know which scheme holds the money:
Request HMRC's contracted-out records for the deceased's NI number — as the personal representative you can do this with appropriate authorisation
Use the Gov.UK Find Pension Contact Details tool at gov.uk/find-pension-contact-details to identify the current scheme administrator (many original providers have been acquired)
Contact each scheme's bereavement team for a current valuation
MoneyHelper (moneyhelper.org.uk) provides free bereavement guidance on financial matters
PTS does not run this trace on behalf of deceased relatives — see our bereavement guide for the full step-by-step.
Yes, in part. A surviving spouse or civil partner can inherit a percentage of the deceased's State Pension SERPS entitlement (the percentage depends on the deceased's date of birth — typically 50–100%). A contracted-out SERPS pot in a private pension passes to the deceased's nominated beneficiaries per the scheme rules.
It depends on the deceased's date of birth. For deaths where the deceased was born after 5 October 1945 (men) or 5 October 1950 (women), the maximum inheritance is 50% of the SERPS entitlement. For older deceased, the percentage rises (60%, 70%, 80%, 90% or 100%) per the schedule.
A common search term referring to the increase in a surviving spouse's State Pension when they inherit a percentage of the deceased's SERPS entitlement. The DWP automatically applies the inheritance once notified of the death — no separate claim form is required.
You need to notify the DWP of the death (use gov.uk/tell-us-once), confirm your relationship to the deceased, and the DWP will calculate any inherited entitlement and update your State Pension automatically. There's no separate "inherited SERPS" application form.
It's payable as a death benefit to the deceased's nominated beneficiaries per the scheme rules. Typically tax-free if the deceased was under age 75, taxed at the recipient's marginal rate if over 75. The pot sits outside the estate for inheritance tax (rules changing from April 2027).
Children can be nominated as beneficiaries for a contracted-out SERPS pot in a private pension (per the scheme's rules and the deceased's Expression of Wish). They generally cannot inherit the State Pension SERPS entitlement — that's restricted to spouses and civil partners.
Cohabiting (unmarried) partners cannot inherit the State Pension SERPS entitlement — that's restricted to spouses and civil partners. They can inherit a contracted-out SERPS pot in a private pension if the deceased nominated them on the Expression of Wish form.
No. PTS only traces pensions for living UK residents tracing their own pensions. For the broader process of tracing a deceased relative's pension, see our bereavement guide, which points to the Government services and providers' bereavement teams that handle this.
Yes — if you remarry or form a new civil partnership before reaching your own State Pension age, you typically lose the right to inherit your previous spouse's State Pension SERPS entitlement. If you remarry after reaching State Pension age, your inheritance is generally protected.
State Pension SERPS = inheritable by spouse/civil partner only, percentage depends on the deceased's date of birth, automatically applied by the DWP. Contracted-out SERPS in a private pension = passes to nominated beneficiaries per the scheme's rules, often tax-free.
PTS doesn't trace pensions for deceased relatives — for that process see the bereavement guide. For your own SERPS pension matters, we're here to help.
Related: What is a SERPS Pension? · Contracted Out of SERPS · SERPS Lump Sum & Cash In · Bereavement guide
You can also request contact details from the Pension Tracing Service by phone or by post.
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From outside the UK: +44 (0) 1782 389134
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