(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)
[PN8.14and 8.19]
Widow(er)s’ or dependants’ death in retirement
pensions can only be commuted for an immediate lump sum if they are
trivial (see
PSI8.3.7). They are not
commutable on the grounds of the recipient’s exceptional
circumstances of serious ill-health (see
PSI8.3.17) or in any other
circumstances.
