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HMRC internal manual

Employment Income Manual

Pensions: particular occupations: armed forces: payments to surviving adult dependants under Armed Forces Compensation Scheme

Where death is caused by service in the armed forces on or after 6 April 2005, the Armed Forces Compensation Scheme provides for guaranteed income payments to surviving adult dependants (widows, widowers and partners from a substantial and exclusive relationship). These payments are not covered by Section 639 and are taxable as UK pensions under Section 569 ITEPA 2003 (see EIM74003).