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HMRC internal manual

National Insurance Manual

Special Cases: Married Women: Payment of voluntary contributions

Regulation 132, SS(C)R 2001

When a woman cancels her election she can subsequently pay Class 3 contributions for the whole of the year in which full liability started even if there is full liability for only part of the year. However, Class 3 contributions cannot be accepted if they will not count for or increase benefit entitlement or for any year throughout which the woman had reduced liability (see NIM25000 for further information about Class 3 NICs).