MyLastWill Blog

Married or in a Civil Partnership? Consider Mirror Wills to Combat IHT

Mirror wills, for both married couples and those in civil partnerships, could be crucial to ensuring the value of unused pensions after April 2027. With upcoming changes to inheritance tax rules, understanding how mirror wills can protect your loved ones has never been more important.


In April 2027 any unused pension will become part of a deceased person’s estate. This will have the effect of increasing estate values and making many more estates liable to IHT (Inheritance Tax) at 40% since the IHT nil-rate band will remain locked at £325,000.

Presently, pension savings can be passed on to beneficiaries – only incurring income tax if a person dies after the age of 75. Under the changes, set to take place in April 2027, if a person dies after the age of 75, beneficiaries could see the deceased’s pension liable to both income tax and IHT at 40%!

The UK government estimates that, of around 213,000 estates with inheritable pension wealth in 2027-2028, 10,500 estates will have an inheritance tax liability!


A mirror will helps reduce IHT by leveraging the tax-free transfer of assets between married couples and those in civil partnerships.

Transferring unused nil-rate bands to the surviving partner has the effect of increasing the total allowance. By passing the deceased’s unused nil-rate band (currently £325,000) as well as the residence nil-rate band (currently £175,000) to their partner, the combined allowance can be up to £1 million upon the death of both individuals.

By using a mirror will, the value of a deceased’s pension savings can be excluded from the estate and any IHT liability.

There’s a saving! Not that our wills are expensive; in fact, the average cost in the UK for an online will is £158 and our single wills cost just £80. However, to do two wills (mirror wills) the cost is just £130 – this equates to just £65 per will!


Despite a common misconception, married couples and those in civil partnerships can’t have joint wills. However, they can have ‘mirror wills,’ which contain virtually identical provisions for how their estates will be distributed after their deaths.

Each person leaves their estate to the other and then, to the same-named beneficiaries, like their children, once both have passed away.

Mirror wills are a great way for couples, with similar wishes, to protect their partner and children, ensuring that not only their shared estate is distributed as intended, but also, that the beneficiaries receive maximum financial benefit because of the reduced IHT impact that mirror wills afford.


My Last Will offers:

1. Fixed pricing; just £130 for two (mirror wills)
2. An easy-to-use, step-by-step online platform which ensures no essential details are overlooked.
3. Support from legal, will writing professionals to ensure the effectiveness of your will, providing you with complete peace of mind.
4. The option to open an account to offer you easy updates and secure storage.