PSI13.2.9 - Withdrawal from Service: Refunds of Contributions - Continuation of Life Cover after Taking a Refund on Redundancy

(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)

Where an employee elects to take a refund of his or her contributions in circumstances where the cause of leaving service is redundancy, you may occasionally be asked whether the employee can continue to be covered for a lump sum death benefit for a period after leaving service. You may allow such a continuing provision through the scheme at the pre-redundancy level for a period of up to two years following redundancy.

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