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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Social security benefits: bereavement payment

Section 36A Social Security Contributions and Benefits Act 1992

Bereavement payment (BP) replaced widow’s payment from 9 April 2001. BP is a tax-free lump sum (£2,000 in 2001/02) payable to a claimant immediately following the death of a spouse or civil partner, if two conditions are met:

  • the late husband, wife or civil partner met the National Insurance contributions conditions, or his or her death was caused by the job and
  • either the claimant or their deceased spouse or civil partner was not entitled to state retirement pension at the date of death, or the claimant was under state pension age when their husband, wife or civil partner died.

Depending on circumstances a claimant in receipt of BP may also be entitled to widowed parent’s allowance (see EIM76172) or bereavement allowance (see EIM76173).