PSI24.1.6 - Pension Credit Benefits – Form of Benefits – ex- spouse member with employee benefit rights in scheme

(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)

It is possible for a scheme to hold benefit rights that relate to both a pension credit and membership as an employee. This might occur where

• a married couple, who are both employee members of the same scheme, divorce and one party (or both) receive a share of the others existing employee rights, or
• following a pension sharing on divorce order, the pension credit rights are transferred to another scheme where the ex-spouse is already an existing employee member.