PSI24.1.7 - 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)

[6A.18]

Benefits paid from pension credit rights to an ex-spouse member or, in the event of the ex-spouse member’s death, to the widow, widower or dependants of the ex-spouse member, are not taken into account in applying the Revenue limits set out in Parts 6, 8 (subject to PSI24.1.5), 9, 10, 11, 12 and 13 to:

• benefits for the ex-spouse member as an employee scheme member
• benefits for the widow, widower or dependants of an ex-spouse member which arise as a result of that ex-spouse member’s employee scheme membership

provided the rules of the scheme contain provisions which treat pension credit rights as provided separately from those rights which arise as an employee or the widow, widower or dependant of an employee.

[6A.19]

Where the scheme does not provide for separate treatment of pension credit rights and any employee benefit rights, benefits paid in respect of pension credit rights, are taken into account in applying the tax approval limits set out in Parts 6, 8, 9, 10, 11, 12 and 13 to:

• benefits for the ex-spouse member as an employee scheme member
• benefits for the widow, widower or dependants of an ex-spouse member which arise as a result of that ex-spouse member’s employee scheme membership.