PSI11.3.3 - Benefits on Death in Service:
Widow(er)s' and Dependants' Pensions - Meaning of Dependant
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(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]
The word "dependant" should be used in its natural sense. It
means a person who is financially dependent on the employee or
dependent on the employee because of disability, or who was so
dependent at the time of the employee's death or retirement.
Children of the employee or of the employee's spouse,
illegitimate or adopted children and, (normally only of relevance
in the case of a male employee) any child of his conceived but not
yet born at the date of his death, may always be regarded as
dependants until they reach the age of 18. After attaining that age
they may be regarded as dependants only if:-
- dependant on the employee because of
disability, or
- continuing to receive full-time educational
or vocational training.
In relation to b. a child may take a break of not more than a
year between leaving school and taking up a confirmed place in
full-time further education or training.
We would not expect a pension to be paid during the break
unless financial or disability dependency tests were satisfied.
Any adult relative not supported by the employee is not that
employee's dependant.
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