NIM31015 - Special Cases: Widows: Widow living with a man as his wife after initial period: "Living together" ends or widow remarries following period of "living together"
Regulation 128 Social Security (Contributions) Regulations 2001 (SI 2001 No. 1004)
A woman鈥檚 reduced liability ceases if, after the end of the tax year in which she began living with a man as his wife;
- the 鈥榣iving together鈥� ends; or
- the widow remarries
The widow keeps her reduced rate election if 鈥榣iving together鈥� ends in the same tax year as it began and either the widow鈥檚 benefit is put back into payment or the widow remarries in the same tax year.