What's changing?
The changes to inherited SERPS rules
In 1986 the Government changed the law to reduce the amount of SERPS that a person widowed after April 2000 could inherit from their late spouse to a maximum of 50%. Previously widows or widowers could inherit a maximum of 100% of the SERPS pension.
But, for many years after 1986 some people were given incorrect or misleading information about the change and may have planned for their future on that basis.
So, the Government postponed the changes from April 2000 to October 2002. It then announced further plans for the maximum percentage of SERPS that can be passed on to a widow or widower, when someone who has contributed to the scheme dies. These rules have applied to civil partners since 5 December 2005.
How the changes affect widows
For women widowed after 6 October 2002, the maximum percentage of SERPS pension that they can inherit will depend on:
- their late husband's State Pension age
They may inherit a SERPS pension:
- when they reach State Pension age
- before they reach State Pension age if they get Widowed Parent's Allowance because they have a dependent child
How the changes affect widowers or civil partners
The maximum percentage of the SERPS pension that widowers or civil partners can inherit depends on:
- their late wife's or civil partner’s State Pension age
- the date they are widowed or bereaved
They can inherit SERPS from their late wife or civil partner if both they and their late wife or civil partner were over State Pension age when their late wife or civil partner died . They can also inherit SERPS if they are under State Pension age, as long as they get Widowed Parent's Allowance
State Second Pension
Read more about the State Second Pension (also known as additional State Pension), or read or print our guide State Pensions - your guide
Inheriting SERPS
You can get extra information on inheriting SERPS by reading or printing our guide on inheriting SERPS
To find out more about additional State Pensions (SERPS and Second State Pension), read and print A guide to State Pensions