PSI11.1.2 - Benefits on Death in Service:
General - Types of Benefit
-
(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 payable by an approved scheme on the death in
service of an employee may be:
- lump sum benefits, and/or
- pensions for the employee's widow(er) or
dependants.
The conditions which we impose on the amount and destination of
lump sum death benefits are covered in Section 2 of this Part.
Pension benefits are dealt with in Section 3.
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