PSI12.1.31 - Benefits on Death after Retirement: Pension Benefits - Pension from Surpluses

(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)

[PN13.19 and 13.22]

The rules of some schemes allow any surpluses which arise to be used to provide pensions for widow(er)s and dependants. Such a provision may be included even if the scheme already provides an “own right” pension as in PSI12.1.14.

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