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Official guidance
National Insurance Manual

NIM31000 · Special Cases: Widows

  • NIM31001 · NIM31001 - Special Cases: Widows: Liability of women widowed before 6 April 1978
  • NIM31002 · Liability of women widowed on or after 6 April 1978: General
  • NIM31003 · Liability of women widowed on or after 6 April 1978: Initial period of reduced liability
  • NIM31004 · Liability of women widowed on or after 6 April 1978: Changing to full liability during initial period
  • NIM31005 · Liability of women widowed on or after 6 April 1978: Liability after initial period of reduced liability
  • NIM31006 · Ending of reduced liability: General
  • NIM31007 · Ending of reduced liability: Qualifying widow
  • NIM31008 · Ending of reduced liability: "2 year test"
  • NIM31009 · Ending of reduced liability: Reaching state pension age
  • NIM31010 · Ending of reduced liability: Employed widows
  • NIM31011 · Widow remarries during initial period
  • NIM31012 · Widow remarries after initial period
  • NIM31013 · Widow living with a man as his wife during initial period
  • NIM31014 · Widow living with a man as his wife after initial period
  • NIM31015 · Widow living with a man as his wife after initial period: "Living together" ends or widow remarries following period of "living together"
  • NIM31016 · Details of elections held by NICO on record sheet (Forms RF1)
  • NIM31017 · Cancelling elections
  • NIM31018 · Widows who receive Industrial Death Benefit (IDB)
  • NIM31019 · Widows who receive war widows pension
  1. Special Cases: Widows: Contents
  2. Special Cases: Widows: Details of elections held by NICO on record sheet (Forms RF1)

NIM31016 | Special Cases: Widows: Details of elections held by NICO on record sheet (Forms RF1)

From HM Revenue & Customs · National Insurance Manual

Before the use of computer record keeping, elections and applications for full liability were recorded on the record sheet, form RF1. They used the same method as that used for married women (see NIM30018), except where the woman was widowed:

  • before 1 October 1978, the initial period of reduced liability (see NIM31003) is shown, including a finishing date. If the widow was entitled to pay reduced rate after the initial period the election is shown as starting again the next day; or

  • on or after 1 October 1978, the initial period is not shown on her record. Her election for reduced liability prior to the date of widowhood was left open and is only stopped if the widow will not be entitled to Bereavement Benefit (BB).

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