(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 Part 23]
Any application or enquiry relating to the payment of an
ex-gratia lump sum death in service benefit (see
PSI1.1.7-10) should be dealt
with in accordance with
PSI22.4.22.