NIM31015 | Special Cases: Widows: Widow living with a man as his wife after initial period: "Living together" ends or widow remarries following period of "living together"

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

A woman’s reduced liability ceases if, after the end of the tax year in which she began living with a man as his wife;

• the ‘living together’ ends; or

• the widow remarries

The widow keeps her reduced rate election if ‘living together’ ends in the same tax year as it began and either the widow’s benefit is put back into payment or the widow remarries in the same tax year.