Employment Income Manual

EIM76103 - Social security benefits: war widow's pension

Part 9 Chapter 17 ITEPA 2003

A war widow바카라 사이트™s pension is not taxable (see EIM75920).

Relationship between war widow바카라 사이트™s pension and other social security benefits

Sometimes a pension or allowance is not paid or only a reduced amount is paid because the claimant gets a different benefit, for example, widowed mother바카라 사이트™s allowance (see EIM76177) or widow바카라 사이트™s pension (see EIM76178).

Where this happens the amount of that other benefit that equals the amount of pension above that would otherwise have been paid, is exempt from income tax (Section 640 ITEPA 2003).