PSI11.3.20 - Benefits on Death in Service: Widow(er)s' and Dependants' Pensions – Limit Rule


(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)

[PN Glossary]

In calculating the maximum widow(er)'s or dependants pension any retained benefits the widow(er) or dependants may have in their own right are ignored.