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Contents

Official guidance
National Insurance Manual

NIM30000 · Special Cases: Married Women

  • NIM30001 · Position from 6 April 1975 to 5 April 1977
  • NIM30002 · Position from 6 April 1977: General
  • NIM30003 · Effect of reduced rate on other contribution liabilities
  • NIM30004 · 2 Year Test
  • NIM30005 · Automatic cancelling of election following failure of "2 Year Test"
  • NIM30006 · Woman alleges she is/was employed by, or in partnership with, her husband
  • NIM30007 · Certificates of election
  • NIM30008 · Conditions that apply to certificates of election/reduced liability
  • NIM30009 · Employer's liability if certificate of election/reduced liability not held
  • NIM30010 · Cancelling an election: General
  • NIM30011 · Cancelling an election: Date from which full liability starts
  • NIM30012 · Continuing to pay reduced rate after cancelling an election
  • NIM30013 · Payment of voluntary contributions
  • NIM30014 · Cancelling election when full rate contracted-out NICs paid erroneously
  • NIM30015 · Cancelling election when full rate not contracted-out NICs paid erroneously
  • NIM30016 · Special Cases: Married Women who are Crown Servants: Certificates of Election
  • NIM30017 · Liability after marriage has ended
  • NIM30018 · Details of elections held on record sheet (Forms RF1)
  • NIM30019 · Background: Position up to 5 April 1975: The law
  • NIM30020 · Background: Position up to 6 April 1975: Time for making an election
  • NIM30021 · Background: Position up to 5 April 1975: Administrative procedures
  • NIM30022 · Background: Position up to 5 April 1975: Possible reasons for making an election not to pay
  • NIM30023 · Background: Position up to 5 April 1975: Cancellation/change of election
  • NIM30024 · Background: Position up to 5 April 1975: Renewing an election
  • NIM30025 · Background: Position up to 5 April 1975: Maintenance of elections
  • NIM30026 · Background: Position from 6 April 1975: The law
  • NIM30027 · Background: Position from 6 April 1975: Administrative procedures
  • NIM30028 · Background: Position from 6 April 1975: Phasing out of elections
  1. Special Cases: Married Women: Contents
  2. Special Cases: Married Women: Cancelling an election: General

NIM30010 | Special Cases: Married Women: Cancelling an election: General

From HM Revenue & Customs · National Insurance Manual

Regulations 127-8, Social Security (Contributions) Regulations 2001

A woman who wants to cancel her election and pay full rate Class 1 contributions or Class 2 contributions must:

  • complete form CF9 (application for a certificate of election of reduced rate liability or to change to full liability) which is available on GOV.UK; and

  • sign the declaration at ‘A’; and

  • if working for an employer, ask them for her certificate of election; and

  • send form CF9 and the certificate of election to National Insurance contributions and Employers Office, HM Revenue and Customs, BX9 1AN.

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