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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: Married Women: Cancelling an election: General

Regulations 127-8, SS(C)R 2001

A woman who wants to cancel her election and pay full rate Class 1 contributions or Class 2 contributions must:

  • complete form CF9 (application for a certificate of election of reduced rate liability or to change to full liability) which is in leaflet CA13 “National Insurance contributions for women with reduced elections”; and
  • sign the declaration at ‘A’; and
  • if working for an employer, ask them for her certificate of election; and
  • send form CF9 and the certificate of election to NIC&EO, Caseworker, Benton Park View, Newcastle upon Tyne.