(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Very occasionally you may be asked whether a pension payable
for a deceased member’s child should be treated for tax
purposes as the income of the child or its parents. The position
will depend upon the precise terms of the provision and is a matter
for the Schedule E Tax District (in consultation with FICO (Trusts
and Settlements)) to decide. Send any such enquiry to the Tax
District together with a photocopy of the relevant rule under which
the payment is made and refer to the District Instructions at Rp
18/9.
