PSI24.3.4 - Pension Credit Benefits – Death Benefit Limits – Ex- spouse Dies Before Pension Credit Payment - widows', widowers' and dependants' pensions – more than one 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.11]

There is no limit on the number of pensions that can be paid to the widow or widower and dependants of the ex-spouse. No individual pension may exceed the limit set out in PSI24.3.3 nor may the total of the pensions to be paid exceed that which could have been provided for the ex-spouse member at the date of death.

There are no limits on widows', widowers' or dependants’ pensions where the pension credit rights are paid from a simplified defined contribution scheme.