Good Morning
Please could someone confirm that I am dealing with this correctly on compeleting a client tax return 2010-2011:
A) Bereavement Payment - exempt from tax
B) Widowed Parents Allowance - taxable
C) Lump sum death gratuity local government pension on death paid to spouse - exempt
d) Long term pension paid to spouse each year - taxable
e) Long term child's pension from same pension scheme each year, under £3,600 - exempt.
f) Life Assurance - paid after tax year, which is a qualifying policy with regular premiums - exempt
If the policy was operational for less than ten years or contributions changed is it then taxable?
E) Unison death benefit - this is a small amount - exempt.
Thank you for your help.