PSI12.1.30 - Benefits on Death after Retirement: Pension Benefits - Widow(er)s' and Dependants' own right pensions - Date of Commencement

(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)

[PN12.4]

A pension payable to a widow(er) or dependant should normally commence immediately following the member’s death; but there are some exceptions, for example:

4. Where the member’s own pension is guaranteed for more than 5 years, the widow(er)’s and/or dependant’s pension cannot begin until the guarantee period ends, and
5. a contracted-out scheme may defer payment of a widow(er)’s pension for up to 26 weeks following her/his husband’s/wife’s death.

Any suggestion that commencement of a widow(er)’s or dependant’s pension may be deferred in other circumstances should be submitted to the C1, APSS. If the widow(er)/dependant chooses to take all or part of the benefits in the form of income drawdown, the requirements/conditions set out in PSI Part 25 Section 2 will apply.