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Contents

Official guidance
Employment Income Manual

EIM76000 · Social security benefits

  • EIM76001 · What are social security benefits?
  • EIM76002 · Categories of social security benefits
  • EIM76003 · Rates of social security benefits payable
  • EIM76004 · Taxation of social security benefits
  • EIM76005 · Benefits paid in arrears, overpaid and not paid weekly
  • EIM76006 · Benefits when in hospital
  • EIM76007 · Entitlement to more than one benefit
  • EIM76008 · Benefit paid on behalf of EU countries
  • EIM76009 · Taxable foreign benefits
  • EIM76100 · List of non-taxable social security benefits
  • EIM76101 · List of taxable social security benefits
  • EIM76102 · Dependency additions
  • EIM76103 · War widow's pension
  • EIM76150 · Particular taxable social security benefits: introduction
  • EIM76160 · The State pension
  • EIM76170 · Bereavement benefits: summary
  • EIM76171 · Bereavement support payment
  • EIM76172 · Widowed parent's allowance
  • EIM76173 · Bereavement allowance
  • EIM76176 · Widow's benefits: summary
  • EIM76177 · Widowed mother's allowance
  • EIM76178 · Widow's pension
  • EIM76180 · Incapacity benefit: summary
  • EIM76185 · Employment & Support Allowance: Summary
  • EIM76186 · Employment & Support Allowance: Taxation
  • EIM76190 · Income support: summary
  • EIM76200 · Industrial death benefit: summary
  • EIM76210 · Carer's allowance: summary
  • EIM76220 · Jobseeker's allowance: summary
  • EIM76222 · How much jobseeker's allowance is taxable
  • EIM76224 · Benefit paid during layoffs and short time working
  • EIM76225 · Relationship between jobseeker's allowance and other benefits
  • EIM76226 · Payments under the Employment Protection Acts
  • EIM76300 · Inland Revenue notification of taxable benefits
  • EIM76301 · Taxpayer's notification of taxable benefit
  • EIM76302 · Dealing with taxpayer enquiries
  • EIM76303 · Procedure for written objections
  • EIM76304 · Where there is no objection outstanding
  • EIM76305 · HMRC review of objection cases
  • EIM76306 · Potential appeals against assessments on jobseeker’s allowance
  • EIM76307 · Benefit Office reporting limits
  • EIM76308 · How to deal with late objections
  • EIM76350 · Statutory sick pay: summary
  • EIM76360 · Statutory maternity pay: summary
  • EIM76361 · Statutory maternity pay: interaction with other maternity pay
  • EIM76370 · Statutory paternity pay: summary
  • EIM76380 · Statutory adoption pay: summary
  • EIM76390 · Statutory parental bereavement pay: summary
  • EIM76400 · Statutory Neonatal Care pay: Summary
  • EIM76221 · How jobseeker's allowance is made up
  • EIM76223 · Jobseeker's allowance paid during strikes and back to work bonus
  1. Social security benefits: contents
  2. Social security benefits: bereavement benefits: summary

EIM76170 | Social security benefits: bereavement benefits: summary

From HM Revenue & Customs · Employment Income Manual

Deaths before 6 April 2017

From 9 April 2001 until 5 April 2017, a new system of bereavement benefits (BB) for widows and widowers replaced the previous widow’s benefits (WB). For details of WB before 9 April 2001 see EIM76176.

BB replaced the WB previously available only to widows of working age, but the changes did not affect those receiving WB before 9 April 2001. Widows receiving widowed mother’s allowance (see EIM76177) or widow’s pension (see EIM76178) before that date, who meet the previous entitlement conditions, continued to receive WB.

Bereavement benefits (BB)

These benefits were available to people who were legally married or in a civil partnership but were not available to:

  • persons divorced from their late husband or wife or whose civil partnership has been dissolved

  • persons who remarry following the death of a husband or wife or forms a new civil partnership

  • persons living with someone else as husband or wife or a civil partners

  • persons in prison or in legal custody.

Types of BB

There were three types of BB:

  • bereavement payment, see EIM76171

  • widowed parent’s allowance, see EIM76172

  • bereavement allowance, see EIM76173.

Information

If claimants ask for advice and/or help in claiming BB they should be directed to the nearest Benefit Agency Office.

Deaths on or after 6 April 2017

Bereavement Support Payment (BSP) has replaced Bereavement Allowance, Bereavement Payment, and Widowed Parent’s Allowance for deaths on or after 6 April 2017.

See EIM76171 for details of BSP.

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