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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: Maintenance of elections

NIM30025 | Special Cases: Married Women: Background: Position up to 5 April 1975: Maintenance of elections

From HM Revenue & Customs · National Insurance Manual

Although the actual application form on which the election was made was destroyed after 6 years, the notation remained on the RF1. Each year the exempt rate cards were submitted to Records Branch where they were sorted and checked by the clerks. If Class 1 contributions were attached to an exempt rate card, an investigation was immediately made and any corrective action taken.

As the exempt rate contributions were of no intrinsic value, an administrative decision was taken to cease recording them on the permanent record in 1957 but the other procedures remained in place. However if the married woman was contracted-out of the graduated pension scheme, which came into existence on 6 April 1961, any exempt rate contributions paid were recorded.

Regular thorough audit checks were made of the card posting procedures in Records Branch. Any errors identified were brought to the attention of the senior officer in charge of the sub- section. The clerk responsible for that area of work was required to take corrective action. Records were kept of audit error rates, which provided an incentive between sub-sections to maintain high standards of record keeping.

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