(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Nomination of a beneficiary to receive the lump sum death in
service benefit need not be limited to a dependant of the deceased
or even to an individual. An employee can nominate any person he or
she chooses, including such bodies as charities, societies or
clubs.
