NIM31017 | Special Cases: Widows: Cancelling elections

Regulations 127, 133, 136 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

A widow can cancel her election at any time. The cancellation can take effect from the end of the tax week in which she tells the Department that she wants to pay full rate Class 1 or Class 2 National Insurance Contributions (NICs), or from any later week. Cancellation of an application for full liability must be in writing and made before the application takes effect.

If a widow pays full rate contributions during a period of reduced liability this may be treated as notice that she wants to cancel her election and in some cases the election may be backdated. The rules for determining the date from which full liability starts are the same as those for married women – see NIM30014 onwards.

From 6 April 2024 there is no liability to pay Class 2 NICs.