PSI24.3.9 - Pension Credit Benefits – Death Benefit Limits – Ex- spouse Dies After 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.16]

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 PSI24.3.8 nor may the total of the pensions to be paid exceed that payable to the ex-spouse member from commencement, increased in proportion to the subsequent rise in the Retail Prices Index.

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