NIM31005 - Special Cases: Widows: Liability of women widowed on or after 6 April 1978: Liability after initial period of reduced liability
Subject to the two year test, at the end of the initial period of reduced liability (see NIM31003), a widow continues to have reduced liability only if she is a 바카라 사이트˜qualifying widow바카라 사이트™ (see NIM31007).
A widow who is not a 바카라 사이트˜qualifying widow바카라 사이트™ has to pay standard rate Class 1 contributions when in employed earner바카라 사이트™s employment and Class 2 contributions when self-employed.
If a claim to Bereavement Benefit (BB) has not been decided at the end of the initial period and the claim is disallowed, reduced liability will continue up to the end of the tax year in which the claim is decided, if the claim was made within 182 days of the husband바카라 사이트™s death.