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NIM31006 | Special Cases: Widows: Ending of reduced liability: General

From HM Revenue & Customs · National Insurance Manual

Regulations 126 to 139, Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A widow’s right to reduced liability ends if she:

  • cancels her election (see NIM31017);

  • is not a ‘qualifying widow’ (see NIM31007);

  • fails the two year test (see NIM31008); or

  • reaches State Pension age (see NIM31009)