»Ê¹ÚÌåÓýapp

Regulations 127, 133, 136 of the Social Security (Contributions) Regulations 2001 (SI  2001 No. 1004)

A widow can cancel her election at any time. »Ê¹ÚÌåÓýapp cancellation can take effect from the end of the tax week in which she tells the Department that she wants to pay full rate Class 1 or Class 2 National Insurance Contributions (NICs), 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 may be backdated. »Ê¹ÚÌåÓýapp rules for determining the date from which full liability starts are the same as those for married women â€� see ±·±õ²Ñ30014Ìýonwards.

From 6 April 2024 there is no liability to pay Class 2 NICs.