Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

NIM31003 - 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 marriedwoman immediately before her widowhood, cannot have reduced liability as a widow. Thisperiod 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 thewidow cancels her election or fails the two year test, see NIM31008.