EIM76178 - Social security benefits: widow's pension

Part 9 Chapter 5 ITEPA 2003

Widow's pension was replaced by bereavement allowance (see EIM76173) for new claimants on or after 9 April 2001, but widows in receipt of widow's pension before that date continue to receive widow's pension.

Widow’s pension is taxable as pension income under Part 9 Chapter 5 ITEPA 2003 (see EIM74600).