HMRC internal manual

National Insurance Manual

NIM31017 - Special Cases: Widows: Cancelling elections

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

 

 

A widow can cancel her election at any time. The cancellation can take effect from the end of the tax week in which she tells the Department that she wants to pay full rat eClass 1 or Class 2 contributions, or from any later week. Cancellation of an application for full liability must be in writing and made before the application takes effect.

If a widow pays full rate contributions during a period of reduced liability this may be treated as notice that she wants to cancel her election and in some cases the election maybe backdated. The rules for determining the date from which full liability starts are the same as those for married women – see [ 

 

A widow can cancel her election at any time. The cancellation can take effect from the end of the tax week in which she tells the Department that she wants to pay full rat eClass 1 or Class 2 contributions, or from any later week. Cancellation of an application for full liability must be in writing and made before the application takes effect.

If a widow pays full rate contributions during a period of reduced liability this may be treated as notice that she wants to cancel her election and in some cases the election maybe backdated. The rules for determining the date from which full liability starts are the same as those for married women – see](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim30014) et seq.