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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM31007 - Special Cases: Widows: Ending of reduced liability: Qualifying widow

A qualifying widow is one who is entitled to a National Insurance Bereavement Benefit(BB) ie Widowed Parent’s Allowance/Bereavement Allowance or a weekly Industrial orWar Widow’s Pension of at least the standard rate of basic Category A RetirementPension (RP).