(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)
[PN17.8]
Lump sum death benefits payable under an approved scheme are
similarly exempt from chargeability under section 148 ICTA 1988 by
virtue of sub-paragraph 3, Part I, Schedule 9 Finance Act 1998.
Authorised lump sum death benefits payable in the event of
the death of an ex-spouse member (see
PSI24.3.1) can also be paid
tax free.
