Nim30020 - special cases: married women: background: position up to 6 april 1975: time for making an election - hmrc internal manual

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NIM30020 - SPECIAL CASES: MARRIED WOMEN: BACKGROUND: POSITION UP TO 6 APRIL 1975: TIME FOR MAKING AN ELECTION REGULATIONS 2, 3 AND 4 OF THE NATIONAL INSURANCE (MARRIED WOMEN) REGULATIONS


1973 An employed married woman could make an election at any time following her marriage and, in law, it took effect from the Monday of the week next but one following the week in which the


election was made. However the legislation provided for Ministerial discretion and, in practice, an election was often treated as having been made on a date which was acceptable to the


married woman. A self-employed or a non-employed married woman had 13 weeks from her date of marriage or commencement 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 such


elections to be backdated in certain circumstances. Previous page Next page Print this page