PSI11.4.6 - Benefits on Death in Service: Death in Service after Normal Retirement Date - Employer's Lien

(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)

The guidance given at PSI11.2.27also applies where death occurs during service after NRD and the lump sum is measured by reference to the benefits payable if the employee had retired on the day before he or she died.

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