PSI11.1.3 - Benefits on Death in Service: General - Relevant Benefits

(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]

A benefit payable on an employee's death during his or her service is a relevant benefit unless it is payable only if death is caused by accident (see definition of "relevant benefits" in section 612, ICTA 88). The expression "during his or her service" covers death occurring at any time or place whilst employed by the employer. It is not limited to death arising out of the actual performance of the duties of the employment.

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