(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]
We have no specific requirements about the duration of a
widow(er)’s pension. It may continue for life or cease on
remarriage or on cohabitation. Similarly, a pension payable to a
dependant other than the widow can be payable for life or it may
stop if the person can no longer be regarded as a dependant. But a
pension for a child must cease when the child is no longer a
dependant (see
PSI11.3.3).
