PSI.part12 - Benefits on Death after Retirement
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(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)
Contents
Section 1 - Pension Benefits
Section 2 - Lump Sum Benefits and Pension
Guarantees
Section 1 –Pension
Benefits
| PSI12.1.1 | General |
| PSI12.1.2 | Allocated pensions |
| PSI12.1.3 | - methods of allocation |
| PSI12.1.4-6 | - amount of allocated pension |
| PSI12.1.7 | - more than one allocated pension |
| PSI12.1.8 | - time of allocation |
| PSI12.1.9 | Guarantee of allocated pension |
| PSI12.1.14 | Widow(er)s’ and dependants’ own right pensions |
| PSI12.1.15-16 | - limit on benefits |
| PSI12.1.17 | - limit rule |
| PSI12.1.18 | - pension sharing on divorce |
| PSI12.1.23 | - cost of living increases |
| PSI12.1.26 | - number of pensions payable |
| PSI12.1.27 | - pensions for widows of polygamous marriages |
| PSI12.1.30 | - date of commencement |
| PSI12.1.31-32 | Pension from surpluses |
| PSI12.1.33 | Duration of pensions |
| PSI12.1.34 | Commutation |
Section 2 - Lump Sum Benefits and
Pension Guarantees
| PSI12.2.1 | General |
| PSI12.2.2 | Forms of lump sum benefits |
| PSI12.2.3 | Continued life cover |
| PSI12.2.7 | Guarantee payments |
| PSI12.2.8-9 | - refund of member’s contributions |
| PSI12.2.10-11 | : addition of interest |
| PSI12.2.15 | : pension guarantees |
| PSI12.2.16-17 | : 5 year guarantees |
| PSI12.2.18 | : cost of living increases |
| PSI12.2.19 | : ten year guarantees |
| PSI12.2.22 | : widow(er)s’ and dependants’ pensions |
| PSI12.2.23-24 | : disposal of guarantee payments |
