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HMRC internal manual

National Insurance Manual

NIM31008 - Special Cases: Widows: Ending of reduced liability: ‘2 year test’

A widow’s reduced liability ends if there are two consecutive tax years after 5April 1978 in which she did not have earnings on which she was liable for Class 1contributions and has not been self employed. The right to reduced liability automaticallylapses if the two year test is not satisfied. The test will be satisfied by a widow whohas earnings within the two year period which attract contributions even if thosecontributions are not paid timeously.