Widows

The tax position of widows is not only complicated but unique.

In the tax year in which your husband died, you are taxed as a married couple until the date of his death.

That means that a full married man's allowance is given for your joint income from 6 April up to the date your husband died.

For the rest of the tax year, until 9 April, you are taxed as a single person and receive a full single person's allowance.

You also get an extra tax allowance, called widow's bereavement allowance.

It makes up your total tax allowances to the same amount as a married man's tax allowance for the balance of the tax year in which your husband dies. So you and your late husband get the equivalent of two full married man's tax allowances in the tax year of his death.

The bereavement allowance is also given to you in the next tax year. However, if you remarry before the start of the second tax year, you do not receive the second year of the widow's bereavement allowance. Remarriage cannot affect the first year's allowance.

If you intend to remarry quite soon after your husband's death, it may be worth delaying the wedding until after the start of the tax year on 6 April to avoid losing the second year's relief which is worth £7.16 a week.

In 2015/2015 the tax allowance for a widow who receives bereavement allowance will be the single person's allowance of £8,609 plus the extra bereavement allowance of £1,890, making £8,099 altogether. You get the full annual allowance no matter how late in the tax year your husband dies.

A widower is not given the widow's bereavement allowance. He is simply taxed as a married man for the whole of the tax year in which his wife dies.


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or Widow's Tax Allowance

Over And Under Sixty Five

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