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HMRC internal manual

PAYE Manual

PAYE operation: pensioners: Industrial Death Benefit

Up to 10 April 1988 the Benefits Agency (now the Department for Work and Pensions) paid Industrial Death Benefit Widows Pensions.

From 11 April 1988 no new pensions were given. A standard widows pension is given instead, but those widows already receiving the Industrial Death Benefit continue to do so. It is a taxable benefit.

No special action is needed in offices. Whilst widows receiving the Industrial Death Benefit are not in the Uprating Service, the system automatically increases the coding deduction.