The new role of high value protection in estate planning

Fran Bruce, Protection Managing Director at Aviva shares how high value protection is becoming an increasingly important part of inheritance tax planning, estate planning and wealth transfer conversations.

Why high value protection is evolving

The high value protection market is entering a new phase.

Rising property values, and increased focus on inheritance tax (IHT) are changing the conversations advisers are having with clients. High value protection is no longer viewed simply as a way of providing cover. It now forms part of wider estate planning, wealth transfer and inheritance tax planning discussions designed to help create financial certainty for future generations.

This shift comes at a time when more clients are being drawn into the inheritance tax net. Frozen thresholds, changing tax rules and rising property values mean families are facing liabilities that may need funding rather than simply planning around. Adviser research¹ suggests many now see these developments as structural rather than temporary, creating rising demand for practical, repeatable planning solutions.

More complex needs for high-net-worth clients

As a result, client needs are becoming more complex.

Today's high-net-worth clients often require solutions that can adapt to changing circumstances, support gifting strategies, provide liquidity for estate planning and accommodate evolving tax positions. Advisers are seeking more flexible approaches that can keep pace with both legislative change and shifting client objectives without creating unnecessary complexity.

These trends are encouraging advisers to revisit long-established planning assumptions and explore new ways to support long-term financial planning outcomes.

The growing importance of service and expertise

Alongside solution flexibility, service is emerging as a key differentiator.

High value protection cases can involve complex financial arrangements, multiple professional advisers and significant underwriting requirements. In these circumstances, access to specialist expertise, clear communication and efficient processes can make a meaningful difference to both adviser and client experience.

Research with high-net-worth advisers¹ highlights the importance of operational reliability and technical support in complex estate planning cases. Advisers consistently value providers that can help them navigate complexity without adding to it, enabling them to focus on delivering positive client outcomes.

Building confidence in inheritance tax and estate planning

Education also has an important role to play.

As estate planning conversations become more sophisticated, advisers are seeking practical guidance on trusts, gifting, inheritance tax and wealth transfer. Building adviser confidence in these areas will become critical as demand for specialist planning support continues to grow.

Protection's expanding role in financial planning

For advisers, the opportunity is clear.

As high value protection becomes more closely linked to estate planning and legacy discussions, it has the potential to move earlier in the advice process and play a more strategic role in client outcomes.

The market is evolving. Advisers who embrace this broader view of protection will be well placed to help clients navigate complexity, create certainty and plan more confidently for the future.

Visit Aviva's high value hub for more information.

^Sources:

^{1.Aviva HNW Advisers Research Presentation, January 2026, the Big Window Consultancy Limited.}