PSI8.3.17 - Commutation for Triviality or Serious Ill Health: Only the Member’s Benefits May Be Commuted

(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)

[PN8.19]

It is only the member’s pension which can be commuted because of serious ill health. Pensions payable to widows, widowers or dependants cannot be commuted on these grounds.

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