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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Cases: Married Women who are Crown Servants: Certificates of Election

 

Certain employers, e.g. Civil Service, HM Forces, do not have to hold certificates of election for married women employees who, since before 6 April 1975, have:

 

  • had a reduced rate election; and
  • been continuously employed.