This is important if you haven’t taken any benefits yet, still have part of your benefits to take or if you only started to take retirement benefits in recent years. If a lump sum is payable on your death you should complete an ‘Expression of Wish’ form to tell the pension scheme who you would like to receive it, although ultimately the Trustee(s) of that scheme will usually decide who the beneficiaries will be. If you have not already completed an Expression of Wish form, want to update one you have completed, or are not sure if you need one, please get in touch.