This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

National Insurance Manual

NIM31015 - Special Cases: Widows: Widow living with a man as his wife after initial period: ‘Living together’ ends or widow remarries following period of ‘living together’

A woman cannot have reduced liability if after the end of the tax year in which shebegan living with a man as his wife, the ‘living together’ ends or the widowremarries. The widow keeps her reduced rate election if ‘living together’ endsin the same tax year as it began and either the widow’s benefit is put back intopayment or the widow remarries in the same tax year.