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HMRC internal manual

National Insurance Manual

Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Initial period of reduced liability

 

 

A woman widowed after 6 April 1978 who did not have reduced liability as a married woman immediately before her widowhood, cannot have reduced liability as a widow. This period begins with the week of her husband’s death and ends:

 

  1. if her husband’s death was between 6 April and 30 September, on the following 5 April;
  2. if her husband’s death was between 1 October and the following 5 April, on the 5 April of the next tax year; or
  3. if the widow’s claim for Bereavement Benefit (BB) has not been decided at the end of the tax year shown in 1 and 2, at the end of the tax year in which the claim is decided.

The initial period of reduced liability can end before the time shown above if the widow cancels her election or fails the two year test, see NIM31008.