NIM30011 | Special Cases: Married Women: Cancelling an election: Date from which full liability starts

If an election has not ended earlier for another reason -

• any woman with reduced rate liability can cancel her election from either the beginning of the tax week following the one in which she notifies the Department that she wants to cancel it or the beginning of any later week in the same tax year;

• women who from 6 April 1975 have never been liable to pay a primary Class 1 contribution or liable to pay Class 2 contributions up to 5 April 2024 can cancel their election as detailed above or from the beginning of the current year; or

• women who have paid full rate contributions despite having reduced rate liability can cancel their election with effect from either of the dates above and apply for a refund of the overpaid contributions if it can be established that she notified the Department of her future intentions or apply to cancel the election retrospectively if circumstances permit, see NIM30014 et seq.