There are now few married women who retain the right to pay reduced rate NI and there are fewer as each year goes by. One of the circumstances when she loses the right to pay reduced rate NI is if she is widowed and loses the right to widows benefit after a period of time.
HMRC have updated form CFA9 to be used if a widow wishes to:
give up their right to pay reduced rate National Insurance contributions voluntarily, or needs a certificate of election as evidence of their entitlement to pay reduced rate contributionsThe on line form can be accessed here
