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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Special Cases: Married Women: Background: Position up to 6 April 1975: Time for making an election

An employed married woman could make an election at any time following her marriageand, in law, it took effect from the Monday of the week next but one following the week inwhich the election was made. However the legislation provided for Ministerial discretionand, in practice, an election was often treated as having been made on a date which wasacceptable to the married woman.

A self-employed or a non-employed married woman had 13 weeks from her date of marriage orcommencement of self-employment / non-employment to make an election to pay contributions.Applications made outside the time limits normally took effect from the week of election.However the legislation provided for Ministerial discretion which allowed for suchelections to be backdated in certain circumstances.