PSI11.3.6 - Benefits on Death in Service: Widow(er)s' and Dependants' Pensions - Deferment of Widow(er)s' Benefit

(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)

[PN11.9]

A widow(er)'s pension payable on the employee's death in service does not have to commence immediately. It may be deferred at the widow(er)'s request until she or he reaches retirement age provided that the deferment is permitted by the scheme rules. But a pension payable to a dependant other than the surviving spouse may not be deferred. It should commence immediately after the member's death. If the prospective recipient did not need immediate payment, then that person would not be a "dependant".

Where a widow(er)'s benefit is deferred it may be increased actuarially during the period of deferment.

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