Recently widowed

Arthurian

Sorry for your loss. Someone else here might have more up-to-date information on this, but I think your son's pension should be paid directly into his own building society or bank account, (perhaps the account could be named Mrs Clever-girl in trust for Master Clever-girl) to make it clear that it is his own money and not part of your money. You don't need to have it taxed as part of your income, or treated as a gift from you. As a gift from you, interest greater than £100 would be taxed as if it were your money. As a pension paid directly to him, he gets the full annual personal allowance, so shouldn't pay any tax on it.

Apologies if you've already thought of this and sorted it out, but thought it worth mentioning.