PSI11.2.22 - Benefits on Death in Service: Lump Sum Benefits - Disposal of Death 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)

[PN11.5]

A lump sum death in service benefit can be paid to the employee's legal personal representatives or nominated beneficiary, or be distributed at the discretion of the employer or administrator (but see PSI11.2.39in relation to controlling directors). The rules must however clearly identify the class of beneficiary to whom the lump sum is distributable.

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