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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: Maintenance of elections

Although the actual application form on which the election was made was destroyed after6 years, the notation remained on the RF1. Each year the exempt rate cards were submittedto Records Branch where they were sorted and checked by the clerks. If Class 1contributions were attached to an exempt rate card, an investigation was immediately madeand any corrective action taken.

As the exempt rate contributions were of no intrinsic value, an administrative decisionwas taken to cease recording them on the permanent record in 1957 but the other proceduresremained in place. However if the married woman was contracted-out of the graduatedpension scheme, which came into existence on 6.4.61, any exempt rate contributions paidwere recorded.

Regular thorough audit checks were made of the card posting procedures in Records Branch.Any errors identified were brought to the attention of the senior officer in charge of thesub- section. The clerk responsible for that area of work was required to take correctiveaction. Records were kept of audit error rates, which provided an incentive betweensub-sections to maintain high standards of record keeping.