The taxpayer who had married in 1967 appealed against a decision stating that from October 1967 to April 1975 she was not liable to pay National Insurance contributions and that from April 1975 to April 1980 she was liable to pay them at the married woman’s reduced rate.
HMRC claimed that the records showed that the taxpayer had elected not to pay National Insurance until 1980 when she elected to pay the full rate.
Although HMRC could not produce the election having destroyed the record in line with departmental policy they said that the record on RF1 should be treated as reliable evidence that the elections had been made.
The taxpayer claimed that as she had been ill during the first period in question she would not have made the election not to pay National Insurance. She was also sure that she...
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