PSI24.3.11 - Pension Credit Benefits – Death Benefit Limits – Ex- spouse Dies After Pension Credit Payment - widows', widowers' and dependants' pensions – no beneficiary

(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.16]

If there is no widow, widower or dependants of the ex-spouse member to whom such pensions can be provided, the balance of the pension credit rights should be treated as surplus under normal rules.