RPSM10104020 - Technical Pages: Death benefits: Pensions: Main principles: Who may receive a pension death benefit

Persons who may be granted an authorised pension death benefit entitlement

Authorised pension death benefits may be paid only to

• a person who is a dependant of the member at the date of the member’s death, or
• a person who was married to, or who was the civil partner of, a member at the time the member's pension entitlement first arises under a registered pension scheme).

RPSM10104040 explains what the legislation means by a dependant of a member.

Whether or not an individual falls within the definition of a dependant is a matter for the scheme administrator to decide.

A registered pension scheme is not obliged to provide a person who is a dependant of a member with a pension benefit. And a scheme may impose a more stringent condition or test than that described on page RPSM10104040, if it so wishes.

The initial dependency test is normally at the point the member dies, not the point the member’s entitlement arose

An individual may only receive a tax-authorised dependant’s pension death benefit following the member’s death if they were a dependant (as defined - see the Glossary RPSM20000000) of the member when the member died, or in the case where scheme rules recognise someone who was married to, or who was the civil partner of, the member when that member’s pension entitlement first arose, was within that category. Aside from the latter qualification, being dependent on the member when the member retires or draws benefits is not enough to be classed as a dependant. To be paid an authorised pension death benefit, the recipient must otherwise have been dependent on the member when the member died.

More than one dependant

Where the member has more than one dependant (as defined) when they die, each of those dependants may be provided with a pension death benefit under the scheme or annuity contract, either at the same time or at various times.