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HMRC internal manual

National Insurance Manual

NIM31014 - Special Cases: Widows: Widow living with a man as his wife after initial period

A widow whose benefit has been suspended after the initial period (see NIM31003) because she is living with a man as his wife is notentitled to reduced liability. If an election is in force, it stops being valid from thebeginning of the tax year following that in which the ‘living together’ began.