(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.14]
The maximum pension payable to a widow, widower or dependant
of an ex-spouse member, where the ex spouse dies after payment of
the pension credit rights, must not exceed 2/3rds of the pension,
before commutation, payable to the ex spouse at the date the
pension credit rights became payable, increased in proportion to
the subsequent rise in the Retail Prices Index.
There are no limits imposed on widows', widowers’ or
dependants’ pensions in these circumstances where the pension
credit rights are paid from a simplified defined contribution
scheme.
