Chapter NIM30017

Published date11 April 2016
Record NumberNIM30017
CourtHM Revenue & Customs
Regulation 128 of SSCR 2001 Divorce/annulment

A woman under State Pension age with a reduced rate election is liable to pay full rate contributions on any earnings paid to her on or after the date her marriage ends by divorce or annulment, except on earnings paid before State Pension age for a period after that age. A woman under State Pension age whose marriage is declared ‘void’ is liable for full rate contributions as though the marriage never took place.

Divorcees who re-marry

A divorced woman who re-marries has to continue paying full rate contributions.

Widows who re-marry

A widow who has the right to reduced...

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