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HMRC internal manual

Employment Income Manual

Social security benefits: industrial death benefit: summary

Part 9 Chapter 5 ITEPA 2003Industrial death benefit (IDB) is part of the industrial injuries scheme provided under social security legislation. IDB was designed as a benefit for dependants of people who die as a result of an accident at work or a prescribed industrial disease.

Pensions payable under the IDB scheme are taxable as pension income (see EIM74600).
### The abolition of IDB in April 1988IDB is not payable in respect of deaths occurring on or after 11 April 1988. As regards:

  • which benefits continued to be paid after 11 April 1988 and
  • what benefits are due in respect of deaths on or after 11 April 1988, see EIM74604.