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HMRC internal manual

National Insurance Manual

Special Cases: Married Women: Background: Position from 6 April 1975: Administrative procedures

The authority for the employer to deduct reduced rate contributions took the form of atear-off portion from the 1974/75 stamp card. If a tear-off portion was not held by theemployer, or if the married woman changed employment or returned to work following aperiod of non- employment, a certificate of election (form CF380) [later CF383 and CA4139]had to be obtained from the local office of the Department. Tear-offs were exchanged forcertificates between 7.5.79. and 6.4.80.

A married woman who had more than one employment could, on application to the DSS, obtainadditional certificates without charge.

A certificate was treated as the authority for the woman’s employer to deduct reducedrate contributions. Unless such a certificate was held the employer was legally bound todeduct full rate contributions. Survey’s of employers were carried out by localDepartmental Inspectors who checked that such rules were strictly followed. In additionthe category and amount of contributions paid were entered on to the married woman’spay statement and P60 end of year statement.

Where a married woman had a valid election she was only allowed to pay at the reducedrate. If she paid full rate contributions and her National Insurance account showed thatshe had a non-paying election, the discrepancy was identified by computer program when thecontributions were brought to account. A report was output for clerical investigation. Thewoman was given the option of revoking her election from the next tax year and she wasoffered a refund of the difference between full rate and reduced rate contributions. Whenthe refund was made the account was corrected to show reduced rate contributions.

Where a married woman paid reduced rate contributions and no non-paying election wasrecorded, the discrepancy was identified by computer program when the contributions werebrought to account. A report was output for clerical investigation. Arrears were eithercollected to make the contributions up to full rate, or, if a non-paying election notationhad been omitted from the account, corrective action was taken.