Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Special Cases: Married Women: Certificates of election

Regulation 133, SS(C)R 2001

Form CF383 or CA270

A certificate of election is given to a married woman who has the right to reduced liability. The certificate of election stays in force for as long as:

  • contributions are payable in the employment for which it was issued;
  • throughout any other employments, if contribution liability starts before the date in box A of CF383 or Part 5.1 of CA270;
  • up to any date in box B of CF383 or Part 5.2 of CA270;
  • until the woman’s right to reduced liability ends for any other reason, e.g. divorce.

Certificates other than form CF383 and CA270

A married woman who has been working for the same employer since before 6 April 1980 may hold form CF380A instead of form CF383 or CA270. Form CF380A is valid for as long as the woman stays with the same employer and has the right to reduced liability.