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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Social security benefits: widow's benefits: summary

Part 9 Chapter 5 ITEPA2003Before 9 April 2001 when a husband died, his widow and dependent children were entitled to claim widow’s benefits as long as:

  • she was not divorced from him at the date of death
  • she was not living with him without being legally married to him
  • she was not living with another man.There were three types of widow’s benefits:

  • widow’s payment, a one off tax-free lump sum payable immediately after death. This was abolished on 9 April 2001.
  • widowed mother’s allowance (see EIM76177)
  • widow’s pension (see EIM76178).Widow’s benefits were replaced by bereavement benefits (see

EIM76170) for new claimants on or after 9 April 2001, but widows in receipt of either widowed mother’s allowance or widow’s pension before that date continue to receive those benefits.