PSI11.3.5 - Benefits on Death in Service: Widow(er)s' and Dependants' Pensions - Pensions for Widows of Polygamous Marriages

(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)

Where an employee dies in service leaving 2 or more widows of a polygamous marriage, benefits may be provided as if one were a widow and the others were dependants. These pensions, up to an aggregate maximum of the full incapacity pension that the employee himself could have had, may be shared between them in such proportions as the trustees decide. But no single pension may exceed the normal maximum widow's pension (see PSI11.3.12). It is not necessary for any of the widows to satisfy a dependency test. It is also theoretically possible for a female employee to die leaving 2 or more widowers. This paragraph applies equally in that eventuality.

Contact: | Date issued: | Next review: