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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: Background: Position up to 6 April 1975: Time for making an election

NIM30020 | Special Cases: Married Women: Background: Position up to 6 April 1975: Time for making an election

From HM Revenue & Customs · National Insurance Manual

Regulations 2, 3 and 4 of The National Insurance (Married Women) Regulations 1973

An employed married woman could make an election at any time following her marriage and, in law, it took effect from the Monday of the week next but one following the week in which the election was made. However the legislation provided for Ministerial discretion and, in practice, an election was often treated as having been made on a date which was acceptable to the married woman.

A self-employed or a non-employed married woman had 13 weeks from her date of marriage or commencement of self-employment / non-employment to make an election to pay contributions. Applications made outside the time limits normally took effect from the week of election. However the legislation provided for Ministerial discretion which allowed for such elections to be backdated in certain circumstances.

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