PSI24.3.5 - Pension Credit Benefits – Death Benefit Limits – Ex- spouse Dies Before Pension Credit Payment - widows', widowers' and dependants' pensions – trivial commutation

(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]

A pension for a widow, widower or dependant of an ex-spouse member may be fully commuted if it is trivial in amount (see PSI24.1.5).