NIM31004 - Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Changing to full liability during initial period

Regulation 127 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

If a widow who had reduced liability as a married woman wants to have full liability during the init

ial period of reduced liability (see NIM31003) after widowhood, she must cancel her election.

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 or from the end of any later week in the tax year.