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HMRC internal manual

Employment Income Manual

Social security benefits: widow's pension

Part 9 Chapter 5 ITEPA 2003Widow’s pension was replaced by bereavement allowance (see

EIM76173) for new claimants on or after 9 April 2001, but widows in receipt of widow’s pension before that date continue to receive widow’s pension.

Widow’s pension is taxable as pension income under Part 9 Chapter 5 ITEPA 2003 (see EIM74600).