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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 5 April 1975: Renewing an election

NIM30024 | Special Cases: Married Women: Background: Position up to 5 April 1975: Renewing an election

From HM Revenue & Customs · National Insurance Manual

Once an election was made it remained in force until it was cancelled by the married woman or until it lapsed, for example on divorce. It is possible to find, however, that a number of consecutive elections appear on a married woman’s permanent record (RF1). This normally happened where a married woman ceased employment (often to have a child) and then returned to employment some time later. In such a case the woman had to make anapplication on form CF9 to obtain a National Insurance card to give to her employer. In doing so she would make a further non-paying election.

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