NIM30005 | Special Cases: Married Women: Automatic cancelling of election following failure of "2 Year Test"

National Insurance Recording System 2 (NIRS2) cancels a reduced rate election for the following reasons:

• LAPSED BY POSTING is where contributions are received two complete tax years or more after the last reduced rate NICs were recorded

• LAPSED BY LO 1717 where the cancellation of the election has been manually input

• LAPSED FOR RP is where a Retirement Pension calculation is requested and the woman has failed the two year test (see NIM30004)

• LAPSED BY CREDITS if credits are posted at least two complete tax years after the last reduced rate contributions