PSI11.1.4 - Benefits on Death in Service: General - Non- 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)

Benefits payable solely as a result of an employee's accidental death or disablement are not relevant benefits. These payments range from a single lump sum payment on an employee's death in service to a series of monthly payments while the employee is off sick following an accident. A scheme which provides benefits only in these circumstances is not therefore a retirement benefits scheme within section 611(1) ICTA 88. Disability and accidental death benefits should not be a feature of an approved retirement benefits scheme.

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