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Life Insurance · UK Guide 2026

Family income benefit explained

Family income benefit (FIB) is a type of term life insurance that pays your loved ones a regular, tax-free income — monthly or yearly — instead of a single lump sum if you die within the policy term. This 2026 guide explains how it works, what drives the cost, the tax and trust position, and how it compares with level and decreasing term cover.

What is family income benefit?

  • What it is: a fixed-term life insurance policy that pays a regular income to your family if you die before the term ends, rather than one lump sum.
  • How long it pays: the income runs from the date of the claim to the end of the original term — so the total amount paid out falls the later in the term a claim is made.
  • Tax: the income is paid free of income tax and capital gains tax; writing the policy in trust can also keep it outside your estate for inheritance tax.
  • Cost: it is usually one of the cheaper forms of life cover, because the insurer’s total liability reduces as the term goes on.

Family income benefit vs lump-sum term cover

FeatureFamily income benefitLevel termDecreasing term
How it pays outRegular income to end of termOne fixed lump sumOne reducing lump sum
Payout shape over timeTotal falls as the term runs downStays the sameFalls over time
Best suited toReplacing lost income / family living costsClearing a debt or leaving a set sumA repayment mortgage
Typical relative costOften the cheapestHighest of the threeLower than level
Managing a large windfallAvoided — paid as incomeFamily receives and manages a lump sumFamily receives and manages a lump sum

Indicative comparison only — structure and pricing vary by insurer and individual underwriting. Not a quote.

How family income benefit pays out

When you take out a policy you choose the income your family would need — say £2,000 a month — and the term, often set to run until your youngest child is financially independent or your mortgage ends. If you die at any point during the term, the insurer pays that income from the date of the claim until the original end date. The defining feature is that the payout is shaped like a salary rather than a cheque: a family receiving £2,000 a month would get it for the full term if a claim came in year one, but only for the final few years if a claim came near the end. If you survive the term, the policy simply ends with no payout — like any term life cover.

Because the income is fixed in today’s money, many insurers offer an index-linked option that increases the benefit each year in line with inflation, protecting its real value over a long term — though premiums then rise too. For a wider view of how terms and sums assured work, see the life insurance hub and our guide to how much cover you need.

Who is family income benefit for?

Family income benefit tends to suit households whose main worry is replacing a regular income rather than clearing a single large debt — for example a parent who wants to make sure the bills, childcare and everyday costs are covered until the children grow up. Paying as an income can also be reassuring where the surviving partner would rather not have to invest or budget a large lump sum at a difficult time.

It is often used alongside, not instead of, other cover: a decreasing term policy to clear a repayment mortgage, or level term for a fixed legacy. Many parents combine the two — see life insurance for parents and our comparison of term vs whole of life. The right mix depends on your debts, income and family, so it is worth comparing options for your own circumstances.

Tax and trust treatment

The income from a family income benefit policy is paid free of income tax and capital gains tax, so in most cases your family receives the full amount. As with any life policy, however, a payout can form part of your estate for inheritance tax if it is not arranged correctly. Writing the policy in trust keeps the proceeds outside your estate, so they are not subject to inheritance tax and can usually be paid to your family without waiting for probate. There is normally no charge to set up a trust, and most insurers provide the paperwork.

The premiums you pay are technically treated as gifts for inheritance tax, but regular premiums are generally covered by standard exemptions. Tax treatment depends on your individual circumstances and can change, so confirm the position for your own situation with a qualified adviser before relying on it.

Family income benefit: FAQs

No. Family income benefit is life insurance — it pays your family an income if you die during the term. Income protection pays you a replacement income if illness or injury stops you working. They cover different risks and many households consider both.
Because the insurer’s total liability falls as the term runs down. A claim early in the term is paid for many years, but a later claim is paid for only a short time, and the benefit is spread as an income rather than handed over as one large sum. That reduced risk is reflected in the premium.
The regular income is paid free of income tax and capital gains tax. It can still count towards your estate for inheritance tax if the policy is not written in trust. Putting the policy in trust normally keeps the proceeds outside your estate.
Your family receives the chosen income only for the time left until the original end date. For example, on a 20-year policy a claim in year 18 would pay the income for the remaining two years. If you outlive the term, there is no payout.
Many insurers offer an index-linked (increasing) option that raises the benefit each year, often in line with a measure of inflation, to protect its real value over a long term. Premiums increase to match, so it is a trade-off between affordability and maintaining buying power.
Neither is automatically better — it depends on what you are protecting. An income suits ongoing living costs and avoids leaving a large sum to manage; a lump sum suits clearing a debt such as a mortgage or leaving a fixed legacy. Many families use a combination. This is information only, not a recommendation.
Writing a policy in trust can keep the proceeds outside your estate for inheritance tax and let your family be paid without waiting for probate. It is usually free to arrange and most insurers supply the documents. Whether it is right for you depends on your circumstances, so consider professional advice.

Information only — not financial advice and not a personal recommendation. Figures are indicative and not a quote. Tax treatment depends on individual circumstances and HMRC practice and may change. My Insurance Expert is not an FCA-authorised intermediary and does not arrange or sell policies. Last updated: 2026-06-19