PSI11.2.43 - Benefits on Death in Service: Lump Sum Benefits - Scheme Set up after Death or Benefits Funded by Large Special Contributions

(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)

Any scheme which is set up after a controlling director has died or where a large special contribution is immediately paid out as a lump sum death benefit should be referred to the Divisional Manager to consider in light of PSI2.2.12.