EIM76177 - Social security benefits: widowed mother's allowance

Part 9 Chapter 5 ITEPA 2003

Widowed mother鈥檚 allowance was replaced by widowed parent鈥檚 allowance for new claimants on or after 9 April 2001, but widows in receipt of widowed mother鈥檚 allowance before that date continue to receive widowed mother鈥檚 allowance. Widowed mother鈥檚 allowance is taxable as pension income under Part 9 Chapter 5 ITEPA 2003 (see EIM75700).