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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Special Cases: Married Women: Background: Position up to 5 April 1975: Cancellation/change of election

A married woman could change or cancel her choice at any time by notifying the DSS inwriting or by completing a form CF9. In the case of an employed married woman the changetook effect from the Monday of the week next but one following the week in which it wasmade. However the legislation provided for Ministerial discretion and, in practice, achange or cancellation of election was often treated as having been made on a date whichwas acceptable to the married woman.

In the case of a self-employed or non-employed married woman, the notice was operativefrom the beginning of the week in which the notice was given.

A notification was sent to DSS Records Branch to enable the person’s permanentNational Insurance record to be amended.

If a married woman wished to change the Class of contribution she was paying, for examplefrom Class 2 (self-employed) to Class 3 (non-employed), it was not necessary to make afresh election.