PSI12.1.23 - Benefits On Death After Retirement: Pension Benefits - Widow(Er)S' And Dependants' Own Right Pensions - Cost Of Living Increases

(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 maximum widow(er)’s and dependants’ pension can be increased once in payment to reflect increases in the cost of living. Such increases must however be based on an acceptable index (see PSI7.1.12).