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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: Married Women: Woman alleges she is/was employed by, or in partnership with, her husband

Employment commenced before 6 April 1975

If the woman can be treated as non-employed, there is no right to a deemed election from 6 April 1975.

If the woman can be treated as self-employed, consider whether she can be treated as having a deemed election in accordance with NIM30001. If a deemed election is not appropriate, there is liability for Class 2 NICs throughout the employment. If a reduced rate election can be deemed, there is no liability for Class 2 NICs up to 5 April 1975. If the employment continued on or after 6 April 1975 and the woman was working in partnership with her husband, the deemed election will continue. If she was employed by her husband, consider whether the two year test applies (NIM30004).

Employment commenced on or after 6 April 1975

The liability position is considered in the normal way – NIM30002 refers.