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HMRC internal manual

National Insurance Manual

NIM31002 - Special Cases: Widows: Liability of women widowed on or after 6 April 1978: General

Regulations 126-139, SS(C)R 2001

Since 6 April 1978, the right to reduced liability has been restricted to women whoalready had the right on 5 April 1978 as married women or because they were alreadywidowed. The Regulations refer to cancelling an election as ‘revocation’. If awidow cancels her election and has full liability she cannot revert to having reducedliability. A woman widowed after 5 April 1978 who did not have reduced liability as amarried woman immediately before her widowhood, cannot have reduced liability as a widow.