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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 4 NICs: Structure pre 6 April 2003: Married women and widows with reduced rate elections

NIM30000 provides detailed guidance on the National Insurance contributionliability of those married women and widows who hold valid reduced rate elections. Inparticular

NIM30003 explains that whilst self-employed womenholding reduced rate elections are not liable to pay Class 2 NICs, there is no equivalentexception from Class 4 NICs liability.

A self employed married woman or widow who held a reduced rate election and who waschargeable to income tax on profits under Case I or II of Schedule D of ICTA 1988 wasliable for Class 4 NICs in the same manner as any other self-employed person.

Unlike Class 1 NICs, there was no reduced percentage of Class 4 NICs for married women andwidows holding valid reduced rate elections.