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HMRC internal manual

National Insurance Manual

NIM31016 - Special Cases: Widows: Details of elections held by NICO on record sheet (Forms RF1)

Before the use of computer record keeping, NICO recorded elections and applications forfull liability on the record sheet, form RF1. They used the same method as that used formarried women (see NIM30018), except if the womanwas widowed:

  • before 1 October 1978, the initial period of reduced liability (see NIM31003) is shown, including a finishing date. If the widow was entitled to pay reduced rate after the initial period the election is shown as starting again the next day; or
  • on or after 1 October 1978, the initial period is not shown on her record. Her election for reduced liability prior to the date of widowhood was left open and is only stopped if the Department of Social Security tell NICO that the widow will not be entitled to Bereavement Benefit (BB).