diff --git a/rules/DeadCode/PhpDoc/DeadReturnTagValueNodeAnalyzer.php b/rules/DeadCode/PhpDoc/DeadReturnTagValueNodeAnalyzer.php
index f3c17bf2eec..f7c71a5174b 100644
--- a/rules/DeadCode/PhpDoc/DeadReturnTagValueNodeAnalyzer.php
+++ b/rules/DeadCode/PhpDoc/DeadReturnTagValueNodeAnalyzer.php
@@ -74,9 +74,8 @@ final class DeadReturnTagValueNodeAnalyzer
         if ($scope instanceof Scope && $scope->isInTrait() && $returnTagValueNode->type instanceof ThisTypeNode) {
             return \false;
         }
-        // in case of void, there is no added value in @return tag
-        if ($this->isVoidReturnType($returnType)) {
-            return !$returnTagValueNode->type instanceof IdentifierTypeNode || (string) $returnTagValueNode->type !== 'never';
+        if (!$this->hasUsefullPhpdocType($returnTagValueNode, $returnType)) {
+            return \true;
         }
         if (!$this->typeComparator->arePhpParserAndPhpStanPhpDocTypesEqual($returnType, $returnTagValueNode->type, $classMethod)) {
             return $this->isDeadNotEqual($returnTagValueNode, $returnType, $classMethod);
@@ -99,6 +98,10 @@ final class DeadReturnTagValueNodeAnalyzer
     {
         return $node instanceof Identifier && $node->toString() === 'void';
     }
+    private function isNeverReturnType(Node $node) : bool
+    {
+        return $node instanceof Identifier && $node->toString() === 'never';
+    }
     private function isDeadNotEqual(ReturnTagValueNode $returnTagValueNode, Node $node, ClassMethod $classMethod) : bool
     {
         if ($returnTagValueNode->type instanceof IdentifierTypeNode && (string) $returnTagValueNode->type === 'void') {
@@ -122,4 +125,20 @@ final class DeadReturnTagValueNodeAnalyzer
         }
         return \false;
     }
+    /**
+     * in case of void,never there is no added value in "@return tag"
+     * @param mixed $returnType
+     */
+    private function hasUsefullPhpdocType(ReturnTagValueNode $returnTagValueNode, $returnType) : bool
+    {
+        if ($this->isVoidReturnType($returnType)) {
+            if (!$returnTagValueNode->type instanceof IdentifierTypeNode || (string) $returnTagValueNode->type !== 'never') {
+                return \false;
+            }
+        }
+        if ($this->isNeverReturnType($returnType)) {
+            return \false;
+        }
+        return \true;
+    }
 }
diff --git a/src/Application/VersionResolver.php b/src/Application/VersionResolver.php
index 8930bd90261..aea93fbd486 100644
--- a/src/Application/VersionResolver.php
+++ b/src/Application/VersionResolver.php
@@ -19,12 +19,12 @@ final class VersionResolver
      * @api
      * @var string
      */
-    public const PACKAGE_VERSION = '0.18.12';
+    public const PACKAGE_VERSION = '526f4cd09c06842987e46d661b6ad87a8da723a7';
     /**
      * @api
      * @var string
      */
-    public const RELEASE_DATE = '2023-12-04 12:20:21';
+    public const RELEASE_DATE = '2023-12-04 21:48:50';
     /**
      * @var int
      */