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HMRC internal manual

National Insurance Manual

Special Cases: Married Women: Background: Position up to 5 April 1975: Renewing an election

Once an election was made it remained in force until it was cancelled by the marriedwoman or until it lapsed, for example on divorce. It is possible to find, however, that anumber of consecutive elections appear on a married woman’s permanent record (RF1).This normally happened where a married woman ceased employment (often to have a child) andthen returned to employment some time later. In such a case the woman had to make anapplication on form CF9 to obtain a National Insurance card to give to her employer. Indoing so she would make a further non-paying election.