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HMRC internal manual

National Insurance Manual

Special Cases: Married Women: Continuing to pay reduced rate after cancelling an election


A woman who cancels her election can change her mind and continue paying reduced rate if she tells the Department in writing before the date on which payment of full rate is due to start.  Pass any requests to continue paying reduced rate contributions to NIC&EO,Caseworker, Benton Park View, Newcastle upon Tyne.