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HMRC internal manual

National Insurance Manual

NIM31005 - Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Liability after initial period of reduced liability

Subject to the two year test, at the end of the initial period of reduced liability(see NIM31003), a widow continues to have reduced liabilityonly if she is a ‘qualifying widow’ (see NIM31007).If the claim to Bereavement Benefit (BB) has not been decided at the end of the initialperiod and the claim is disallowed, reduced liability will continue up to the end of thetax year in which the claim is decided, if the claim was made within 182 days of thehusband’s death. A widow who is not a ‘qualifying widow’ has to paystandard rate Class 1 contributions when in employed earner’s employment and Class 2contributions when self-employed.