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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM31017 - Special Cases: Widows: Cancelling elections

A widow can cancel her election at any time. The cancellation can take effect from theend of the tax week in which she tells the Department that she wants to pay full rateClass 1 or Class 2 contributions, or from any later week. Cancellation of an applicationfor 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 betreated 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 thesame as those for married women – see NIM30014 etseq.