By Tolley in association with Jim Yuill at The Yuill Consultancy

The following Employment Tax guidance note by Tolley in association with Jim Yuill at The Yuill Consultancy provides comprehensive and up to date tax information covering:

  • Administration
  • How to apply for certificates
  • HMRC policing of arrangements
  • Payment in a foreign currency

How to apply for certificates

Requests for A1s or other certificates of coverage or continuing liability are usually made by the employer or his agent. They need to be made to HMRC Newcastle. The full address is:

HM Revenue & Customs
PT Operations North East England
International Caseworker
Tel: 0300 0555734
Fax: 0300 0555813
Contact by email is usually not possible, although, on occasions, an official may provide an email address

Whilst applications can be made online, most certificates are still requested by post. Where an online application is made and a 64-8 authority form  is required this needs to be sent by post. (A facility allowing attachments to go with the application form will be introduced shortly.) There is a series of application forms depending on the type of certificate being requested and they are readily available on the GOV.UK website . The HMRC preference is that the forms are completed on screen then printed off and submitted along with any supporting document

More on International aspects of NIC: