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HMRC internal manual

Trusts, Settlements and Estates Manual

Trusts for particular purposes: employment-related trusts: retirement benefits schemes - lump sum death benefit

If a scheme member dies in service, a lump sum benefit may become payable. The scheme rules may allow the trustees to put this benefit into trust for the relatives/dependants of the member. HMRC Trusts Nottingham deals with these trusts. (TSEM1420).

Trustees should notify HMRC of the trusts using the Trusts Registration Service TSEM1402