The lost bootie

Married woman’s election not to pay National Insurance

In June 1970 the taxpayer elected not to pay National Insurance under reg 2 of the National Insurance (Married Women) Regulations 1948. On 6 April 1975 she was deemed under reg 100 of the Social Security (Contributions) Regulations 1975 to have elected to pay contributions at the married woman’s reduced rate. From April 1978 the election was cancelled to enable her to qualify for home responsibilities protection.

Between February 1975 and 1981 the taxpayer gave up paid employment to look after her children. She said she had cancelled her married woman’s reduced rate election in 1975 and wished to pay class 3 contributions to make up the shortfall in order to qualify for a full state pension.

HMRC said it had no record of her cancelling the election and she was not entitled to make additional...