PSI11.4.5 - Benefits on Death in Service: Death in Service after Normal Retirement Date - Post-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)

[PN11.10]

For those members subject to the post-Finance Act 1989 basis for early/late retirement (viz Finance Act 1989 members of schemes approved on or after 27 July 1989, continued rights members of such schemes who opt for the Finance Act 1989 package and any member of a scheme approved prior to 27 July 1989 who opts for the package) who remain in service after NRD, benefits on death while in such service may be provided on the basis of death in service generally (see Sections 2 and 3 of this Part). Where, however, the member remains in service beyond reaching age 75, then on death subsequent to reaching that age, benefits may only be paid on a death in retirement basis (see part 12).

Contact: | Date issued: | Next review: