PSI24.1.3 - Pension Credit Benefits –
Form of Benefits
(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)
[PN6A.6]
The form of benefits that a scheme can provide to an
ex-spouse member from pension credit rights can broadly follow the
form of benefits that could have been provided to an employee
scheme member, and are
- a pension for the ex-spouse member –
which can be guaranteed or fully commuted on grounds of triviality
or if the ex-spouse is in exceptional circumstances of ill
health
- a lump benefit for the ex-spouse
- a lump sum benefit where the ex-spouse
dies
- before any pension credit benefits are paid to the
ex-spouse, or
- after the pension sharing order is made but before
it is implemented by the scheme
- a pension for any widow, widower or
dependants of the ex-spouse on the death of the ex-spouse either
before or after any pension credit benefits have been paid to the
ex- spouse.
