NIM31014 | Special Cases: Widows: Widow living with a man as his wife after initial period

Regulation 128 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A widow whose benefit has been suspended after the initial period (see NIM31003) because she is living with a man as his wife is not entitled to reduced liability.

If an election is in force, it stops being valid from the beginning of the tax year following that in which the ‘living together’ began.