NIM31005 | Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Liability after initial period of reduced liability

Subject to the two year test, at the end of the initial period of reduced liability (see NIM31003), a widow continues to have reduced liability only if she is a ‘qualifying widow’ (see NIM31007).

A widow who is not a ‘qualifying widow’ has to pay standard rate Class 1 contributions when in employed earner’s employment and Class 2 contributions when self-employed.

If a claim to Bereavement Benefit (BB) has not been decided at the end of the initial period and the claim is disallowed, reduced liability will continue up to the end of the tax year in which the claim is decided, if the claim was made within 182 days of the husband’s death.