PSI11.3.2 - Benefits on Death in Service: Widow(er)s' and Dependants' Pensions - Beneficiary

(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)

While a lump sum death benefit can be paid to any person selected by the member or the trustees (see PSI11.2.22-23). a death in service pension benefit can only be paid to the member's surviving spouse or dependants. A divorced spouse or common law spouse can receive benefits only if she or he qualifies as a dependant. We make no distinction between the spouse of a male or female employee. References to benefits for a widow are to be read as including a widower of a female employee.

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