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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Social security benefits: widowed mother's allowance

Part 9 Chapter 5 ITEPA 2003

Widowed mother’s allowance was replaced by widowed parent’s allowance for new claimants on or after 9 April 2001, but widows in receipt of widowed mother’s allowance before that date continue to receive widowed mother’s allowance. Widowed mother’s allowance is taxable as pension income under Part 9 Chapter 5 ITEPA 2003 (see EIM74600).