One of my client's had a family (husband) bereavement in the last year and has since been receiving (taxable) Widowed Parent's allowance.
The guidance on teh WPA states that you are eligible if (amongst other things) "you’re getting Child Benefit for at least one child and your late husband, wife or civil partner was their parent" (see here)
As my client earns approximately £75k she is not entitled to teh child benefit and she contact HMRC to ask them to stop paying (before I advised her to claim and repay)
My concern is, that as she now is not getting Child benefit, she is not entitled to the WPA
If true, for her this could mean she is paying an effective tax rate of over 100% as she will be paying 40% tax, losing child benefit for two children and potentially the WPA
Can someone put my mind at rest whilst I go and re-check!