A widow or widower may be entitled to bereavement allowance following the death of their spouse or civil partner. The allowance is payable to a widow or widower who:
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is aged 45 or over but under state pension age when his or her spouse or civil partner died;
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is not bringing up children; and
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whose late spouse or civil partner paid National Insurance contributions (NICs), or they died as a result of an industrial accident or disease.
The amount of the allowance, which is payable for up to 52 weeks, depends on the age of recipient when their partner died and the level of the deceased's National Insurance contributions.
The allowance is taxable. To ensure that the allowance is properly reflected in the recipients's tax code, details of the allowance should be notified to HMRC. Notification should be made on form P161(W)(MAN), which is available on the HMRC website.