»Ê¹ÚÌåÓýapp

Regulation 130 of the Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)

Where a woman is widowed on or after 6 April 1978 the initial period of entitlement as a widow begins with the week of her husband’s death and ends:

• if her husband’s death was between 6 April and 30 September, on the following 5 April;
• if her husband’s death was between 1 October and the following 5 April, on the 5 April of the next tax year; or
• if the widow’s claim for Bereavement Benefit (BB) has not been decided at the end of the tax year shown in 1 and 2, at the end of the tax year in which the claim is decided.

»Ê¹ÚÌåÓýapp initial period of reduced liability can end before the time shown above if the widow cancels her election or fails the two year test, see NIM31008.

»Ê¹ÚÌåÓýapp period of reduced liability continues beyond the time shown above in certain circumstances, see NIM31005.