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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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NIM31018 - Special Cases: Widows: Widows who receive Industrial Death Benefit (IDB)

Industrial Death Benefit (IDB) is only payable to widows who qualified under theconditions which applied up to 11 April 1988. IDB is payable long term either at thehigher rate - which is the same as the standard rate Bereavement Allowance (BA) - or lowerrate - which is less than the standard rate BA. The rules and procedures about reducedliability for ordinary widows also apply to IDB widows but only those who are getting thehigher rate IDB pension or the lower rate IDB pension and a balance of BA (see NIM31000)