PSI12.1.9 - Benefits on Death after Retirement: Pension Benefits - Guarantee of Allocated Pension

(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)

[PN12.7]

Where an allocated pension is provided by the surrender of a member’s pension which is guaranteed for no more than 5 years, the allocated pension may also be guaranteed for the same period after the commencement of the member’s own pension and PSI12.2.16may apply.

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