Inheriting State Pension: Complete Guide for Widows & Widowers

What Can Be Inherited?

The State Pension inheritance rules changed significantly in April 2016. What you can inherit depends primarily on when your late spouse or civil partner reached (or would have reached) State Pension age.

If They Reached Pension Age Before 6 April 2016

Under the old State Pension system, you may inherit:

• Basic State Pension: Up to 100% of their basic pension (£176.45 per week in 2025/26)
• Additional State Pension (SERPS/S2P): Between 50% and 100% depending on their date of birth
• Graduated Retirement Benefit: 50% of any graduated pension earned between 1961-1975
• Extra State Pension from deferral: If they deferred and earned extra pension

If They Reached Pension Age On or After 6 April 2016

Under the new State Pension system, inheritance is much more limited:

• Protected Payment only: You can only inherit any "protected payment" they had
• No basic amount: The new State Pension itself cannot be inherited
• Extra from deferral: Any extra State Pension earned from deferring

Eligibility Requirements

Basic Requirements

To inherit State Pension, you must:

• Have been married to or in a civil partnership with the deceased
• Have reached State Pension age yourself (some exceptions for women)
• Not be remarried or in a new civil partnership at the time of claiming

Marriage and Civil Partnership Rules

• Married couples: Full inheritance rights regardless of gender
• Civil partners: Same inheritance rights as married couples
• Cohabiting partners: No inheritance rights, regardless of relationship length
• Divorced: No inheritance rights from ex-spouses

How Much Can You Inherit?

Additional State Pension Inheritance Rates

The percentage of Additional State Pension (SERPS/S2P) you can inherit depends on when your late spouse was born:

Maximum Combined Amounts

There's a maximum total State Pension you can receive including inherited amounts:

• Your own State Pension plus inherited amount cannot exceed the maximum State Pension
• For new State Pension: Maximum is £230.25 per week (2025/26)
• Any excess inherited amount is lost

When Inheritance Starts

If You're Already Receiving State Pension

• Report the death immediately to the Pension Service
• Inherited pension usually starts from the first payment after death is reported
• May be backdated if there was a delay in reporting

If You Haven't Reached State Pension Age

• You can't inherit State Pension until you reach your own State Pension age
• Exception: Women whose State Pension age is after 65 may inherit at the age their husband would have reached State Pension age
• Make a note to claim when you reach the appropriate age

Impact of Remarriage

Before Claiming

• If you remarry before State Pension age, you cannot inherit from your late spouse
• You would instead build entitlement based on your new spouse's record (if applicable)

After Claiming

• If you're already receiving inherited State Pension and remarry:
• Under old rules: You keep the inherited amount
• Under new rules: You may lose the inherited amount
• Always check with Pension Service before remarrying

Bereavement Benefits

In addition to inheriting State Pension, you may qualify for bereavement benefits if you're under State Pension age when your spouse dies.

Bereavement Support Payment (Deaths from April 2017)

If your spouse died on or after 6 April 2017:

• Higher rate: £3,500 lump sum + £350/month for 18 months (with dependent children)
• Standard rate: £2,500 lump sum + £100/month for 18 months (no dependent children)
• Not means-tested
• Doesn't affect State Pension inheritance
• Must claim within 3 months of death (sometimes 21 months)

Widowed Parent's Allowance (Deaths before April 2017)

If you have dependent children and spouse died before April 2017:

• Up to £176.45 per week (2025/26 rate)
• Paid until youngest child leaves full-time education
• Stops if you remarry or cohabit
• May include Additional State Pension

How to Claim Inherited State Pension

Step 1: Report the Death

Contact the Pension Service Bereavement Service:

• Phone: 0800 731 0469
• Monday to Friday, 8am to 6pm
• Have the deceased's National Insurance number ready
• They'll stop the deceased's pension and advise on inheritance

Step 2: Provide Information

You'll need to provide:

• Death certificate
• Marriage or civil partnership certificate
• Your National Insurance number
• Bank account details for payment
• Details of any other pensions or benefits

Step 3: Wait for Decision

• DWP will calculate what you can inherit
• You'll receive a letter explaining the decision
• Payments usually start within 4-6 weeks
• May be backdated to date of death

Special Situations

Same-Sex Couples

Inheritance rules for same-sex couples:

• Civil partners have full inheritance rights from 5 December 2005
• Same-sex married couples have full inheritance rights from March 2014
• Cannot inherit based on contributions before these dates in some cases
• Legal challenge ongoing regarding pre-2005 contributions

Living Abroad

If you live abroad when your spouse dies:

• You can still inherit State Pension
• Frozen pension rules may apply depending on country
• Report death to International Pension Centre
• May need translated documents

Multiple Marriages

If you've been married more than once:

• You can only inherit from one spouse at a time
• Usually inherit from most recent deceased spouse
• Cannot combine inheritances from multiple spouses
• Choose most beneficial if options exist

Common Scenarios

Scenario 1: Husband Dies at 70, Wife is 68

Old State Pension rules (reached pension age before April 2016):

• Wife can inherit up to 100% of basic State Pension
• Plus 50-100% of Additional State Pension (depending on birth date)
• Inheritance starts immediately upon claiming

Scenario 2: Wife Dies at 67, Husband is 62

New State Pension rules (reached pension age after April 2016):

• Husband cannot inherit until he reaches State Pension age (67)
• Can only inherit any protected payment
• May claim Bereavement Support Payment now

Scenario 3: Partner Dies Before Claiming Pension

If your spouse died before claiming their State Pension:

• You can still inherit based on their National Insurance record
• DWP will calculate what they would have been entitled to
• Same inheritance rules apply

Tax Implications

Income Tax

• Inherited State Pension is taxable income
• Added to your total income for tax purposes
• May push you into a higher tax bracket
• Tax deducted through PAYE if you have other pension income

Benefits Impact

Inherited State Pension may affect:

• Pension Credit entitlement
• Housing Benefit
• Council Tax Support
• Other means-tested benefits

Planning Ahead

For Couples

• Both partners should check their State Pension forecasts
• Understand what could be inherited
• Consider impact of deferring State Pension
• Keep marriage certificates safe
• Discuss with financial adviser if complex situation

Record Keeping

Keep these documents safe:

• Marriage or civil partnership certificate
• National Insurance numbers for both partners
• State Pension forecast statements
• Details of any additional pensions
• Divorce decrees if previously married

Getting Help

Pension Service Bereavement Service

• Phone: 0800 731 0469
• Help with claiming inherited pension
• Advice on bereavement benefits
• Support through the process

Citizens Advice

• Free, independent advice
• Help with benefit claims
• Support with appeals
• Local offices available

Bereavement Support Groups

• Cruse Bereavement Care: 0808 808 1677
• Practical and emotional support
• Help understanding financial changes

Key Points to Remember

• Inheritance rules differ vastly between old and new State Pension systems
• You cannot inherit if you remarry before claiming
• Maximum amounts apply - you can't exceed the full State Pension
• Report deaths promptly to avoid overpayments
• Keep all marriage and pension documents safe
• Seek advice if your situation is complex
• Consider broader financial planning after bereavement