PSI11.3.1 - Benefits on Death in Service: Widow(er)s' and Dependants' Pensions - General

(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)

Most retirement benefit schemes provide a pension for the deceased employee's spouse and/or dependants. The following paragraphs outline our requirements in respect of such pension benefits.

Contact: | Date issued: | Next review: