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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: certificate of election

If the employer produces a reduced rate election certificate you should

  • check that the name on the certificate matches the name on the payroll - a name change could indicate the employee has divorced and the certificate would be invalid
  • check that in all other respects the certificate appears valid - for example, where a married woman who is in employment earns less than the LEL for two consecutive years, the certificate would lapse
  • take details of the employee’s name and NINO for a further check at the office.

If the employer is unable to produce the reduced rate election certificate but claims a valid one remains in force you should

  • take details of the employee’s name and NINO to check back at the office.

Once in the office you should

  • check whether the reduced rate election is valid on NIRS2.

If the election is valid you should

  • take no further action with the employer but
  • arrange with Class 1 (Individuals) Caseworker Section at NIC&EO, Longbenton for the employee to receive an application for a reduced rate election certificate.

If the election is not valid you should

  • contact the Class 1 (Individuals) Caseworker Section at NIC&EO, Longbenton.

Where NIC&EO already hold a file for the employee they will pursue the matter.

Where NIC&EO do not hold a file for the employee you should

  • give advice for the future
  • explain how to make any necessary open year adjustment and
  • seek recovery for closed years where appropriate.

Note: Information about married women is held in the Special Cases Section of the NIM at NIM30000 onwards.