(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
A divorcing couple might not always view either asset
offsetting or attachment/earmarking orders as ideal ways of
reaching a financial settlement in relation to pension matters. In
the case of an attachment/earmarking order, for example, the
pension rights remain in the name of the scheme member and the
maintenance payments will only be paid to the ex-spouse for as long
as the pension is paid to the scheme member. Also, the maintenance
payments might not be paid at all if the scheme member dies before
the pension is paid.
