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HMRC internal manual

National Insurance Manual

Special Cases: Married Women: Cancelling an election: Date from which full liability starts

If an election has not ended earlier for another reason -

  1. any woman with reduced liability, whatever category of contributions she has in fact been paying, can cancel her election from either the beginning of the tax week following the one in which she tells the Department that she wants to cancel it or the beginning of any later week in the same tax year;
  2. women who have never become liable to pay a primary Class 1 contribution or Class 2 contributions since 6 April 1975 can cancel their election as in 1 above or from the beginning of the current year; or
  3. women who have paid full rate contributions despite having reduced liability can cancel their election with effect from either of the dates discussed in 1 above and apply for a refund of the overpaid contributions if it can be established that she notified the Department of her future intentions or apply to cancel the election retrospectively if circumstances permit, see NIM30014 et seq.