Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Special Cases: Married Women: Details of elections held by NIC&EO on record sheet (Forms RF1)

 

Until 1 January 1977, elections and cancellations were recorded on the record sheet, form RF1.

The terms used to show elections, cancellations, and notations on form RF1 are:

 

Notation Explanation
   
MW/NP (date) An election not to pay by a woman whose categorisation (status) could not be determined from her application
MW1/NP (date) an election not to pay flat-rate Class 1 contributions before 6 April 1975
MW/P (date) cancellation of election not to pay
MW2/P (date) an election to pay flat-rate contributions before 6 April 1975
MW2/3 (date) an election by a self-employed woman to pay Class 3 contributions before 6 April 1975
Treat as MW3/NP (date) a notation indicating that the woman was non-employed and that no Class 3 contributions were being paid. This was merely an administrative procedure, the woman never having formally made an election