State pension entitlement of married woman – Tribunal case
The Tribunal recently considered a case which examined National Insurance contributions from as far back as 1970. The underlying issue was the appellant’s entitlement to a state retirement pension.
The appellant, a woman, appealed against a decision by HMRC that she had made an election to pay National Insurance contributions at the reduced (nil) rate. This was a facility available under the special rules that existed prior to 9 November 1970 for married women.
HMRC supplied the Tribunal with quite detailed information as to the appellant’s working history which showed her history of National Insurance contributions. However, the Tribunal judge was clearly of the opinion that it was the appellant who had to prove that she did not sign an election to pay exempt rate National Insurance contributions prior to 9 November 1970.
Although there was no record of the election, the Tribunal said it would be implausible that HMRC would have recorded an election which had not been made. The Tribunal dismissed the appeal in light of the overwhelming bundle of documentary evidence provided by HMRC.