PSI11.4.2 - Benefits on Death in Service: Death in Service after Normal Retirement Date - Pre-Finance Act 1989 Regime

(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)

[PN11.11]

For those members subject to the pre-Finance Act 1989 basis for early/late retirement (viz those with continued rights and those in schemes approved prior to 27 July 1989 who do not opt for the post-Finance Act 1989 package (see PSI9.1.1)), benefits may be given on death in service after NRD on either of the following bases:

1. those appropriate to death in service generally (but see PSI11.4.3), or
2. those applicable had the member retired on the day before his or her death (see Part 12).