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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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NIM31006 - Special Cases: Widows: Ending of reduced liability: General

A widow’s right to reduced liability ends if she:

  • cancels her election (see NIM31017);
  • is not a ‘qualifying widow’ (see NIM31007);
  • fails the two year test (see NIM31008); or
  • reaches state pension age (see NIM31009)