EP8418 - Armed forces: service pensions: Husband is reported missing or presumed dead

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Do not change the wife's coding if her husband is reported missing.

If she claims that in the event of her husband's death being eventually established or presumed she will pay less tax on her earnings

• use the instructions in EP2170+ to revise her coding for this year and next year
• advise her tactfully that she may have an underpayment of tax due to withdrawal of allowances if her husband is later found to be alive.
• use the instructions in EP2170+ to revise her coding for this year and next year
• advise her tactfully that she may have an underpayment of tax due to withdrawal of allowances if her husband is later found to be alive.

If the husband's death is established or presumed use the instructions in EP2170+ to revise her coding for this year and next year.

[CR]

Note Bear in mind that a war widow's pension is not a taxable benefit. A widow may receive a taxable allowance such as widow's pension. Such an allowance will also be exempt from tax in respect of the amount which represents a withheld or abated war widows pension (see SE9550 and 9553+).