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NIM31010 | Special Cases: Widows: Ending of reduced liability: Employed widows

From HM Revenue & Customs · National Insurance Manual

Regulation 133 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

An employed widow who stops being entitled to pay reduced rate Class 1 contributions must;

  • tell her employer immediately, and;

  • recover her certificate of election from her employer, and;

  • return her certificate of election to HMRC