PSI8.1.12 - Lump Sum Benefits and Communication: Maximum Lump Sum Benefits - Employer's Lien

(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)

[PN Glossary]

The restriction on the disposal of the lump sum in PSI8.1.10does not stop the normal exercise of the employer's lien. An employer can therefore recover from the lump sum benefit any money due to it through any criminal, fraudulent or negligent act or omission by the employee.

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