(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)
Benefits for the family or dependants of employees who die in
service are a feature of most approved occupational pension
schemes. Some schemes provide only such benefits and give no
benefits on retirement. They are commonly referred to as Death in
Service or DIS schemes. Also see
PSI24.3.1-6 in respect of
benefits for the family and dependants of ex-spouse members where
the ex-spouse member dies before receiving pension credit
benefits.
