PSI11.3.7 - Benefits on Death in Service: Widow(er)s' and Dependants' Pensions - Termination of Pensions


(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]

The duration of pensions payable to the spouse or dependants of a deceased employee can be left to the trustees to determine in accordance with scheme rules: but see PSI11.3.9in respect of children’s pensions. The pension payable to the surviving spouse may continue for life or it may cease on remarriage or cohabitation.