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HMRC internal manual

National Insurance Manual

NIM31001 - Special Cases: Widows: Liability of women widowed before 6 April 1978

Before 6 April 1978, most widows had the right to pay reduced rate contributions.Depending upon the year of widowhood, the time limits widows had to make an election forreduced liability varied. National Insurance Operations staff hold a copy of theprocedures used before 6 April 1978, the Contributions Procedures (CP) Code.